The statutory test to determine when an individual is a resident of Australia has changed little since it was adopted in 1930, when Australia replaced its territorial-based individual income tax system with a residence-based system. In 2019 the government received comprehensive recommendations...

Looking back on the evolution of taxation reform in developed economies over the post-war period, we observe that the early decades were marked by a determined effort to implement reforms based on Haig-Simons principles of a comprehensive income taxation. Under this approach all the various...

‘Simplification' has been the mantra of tax reformers and tax deformers since the late 1950s and has frequently been cited as a rationale for tax changes in the closing years of the twentieth century and the opening years of the twenty-first. The near universal agreement by tax critics that...

While the calculation of taxable income under Australian income tax law is similar to the calculation of net profits under accounting standards, there are some fundamental differences between the two systems. These derive in part from the structure of the legislation, in part from the...

Civil law scholars often assume there are general differences in the approaches taken to the interpretation of income tax laws in civil law jurisdictions and common law jurisdictions. However, these differences may be dwarfed by the different approaches taken by two camps within the common law...

The introduction of federal income taxation in Canada in 1917 is commonly described as a war time funding measure. War time finances only partly explains the adoption of the tax, however. More important, perhaps, were the political objectives, The income tax provided the government with a...