The three key theses of this paper are:1. If people have a view of taxation that extends beyond numbers to the broader civil, social and economic benefits that they expect for themselves and for new generations, they will be more likely to shoulder a shared responsibility for the care and...

This paper starts with the proposition that the descriptor, ‘tax reform' can apply to different elements of a tax system. It argues that reforms affecting one aspect of the tax system often, but not always, provide the incentive or opportunity for reform of other components of the tax system....

This paper considers how academia can influence tax policy and administration, highlighting examples where this has occurred. However, overall it concludes that the impact of academia does not appear on its face to have been as substantial as one might have sought. This paper explores the...

The purpose of this paper is to explore the role of the Commissioner of Taxation in policy development and law design. The methodology used is to consider the approaches adopted by other countries in relation to these functions, as well as taking an historical perspective of the ebb and flow of...

Today I would like to talk about our approach to small business compliance and what we're doing to make it easier for business to comply with their taxation obligations. The Government has also provided us with extra funding, some of which will go towards reforms to assist small business.In...