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The Future of Indirect Taxation : Recent Trends in VAT and GST Systems Around the World – Australia
Millar, Rebecca - 2013
This paper provides a detailed outline of most of the major features of the Australian goods and services tax (GST). As well as explaining and evaluating the operation of the GST law, the paper compares the Australian GST with the equivalent features of the European VAT. The paper was first...
Persistent link: https://www.econbiz.de/10013090808
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Indirect Taxation of Wine : An International Comparison
Kenny, Paul - 2013
Australia, New Zealand and France employ different indirect tax systems for wine that are a result of numerous factors … World' wine country (France) and the two ‘New World' (Australia and New Zealand) wine countries. The aim of comparing these … review of Australia's tax system. First, this paper examines the rationale for specific wine taxation. Secondly, the paper …
Persistent link: https://www.econbiz.de/10013074435
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Australia, GAARs – A Key Element of Tax Systems in the Post-BEPS World
Krever, Richard - 2016
Australian tax laws have contained a general anti-avoidance rule (GAAR) for over a century. The income tax GAAR proved robust for over half a century but ceased to be effective when read down in the 1970s and was replaced in 1981. The current GAAR has been recently amended to include specific...
Persistent link: https://www.econbiz.de/10012988182
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Proposed alcohol tax reform in the UK : implications for wine-exporting countries
Anderson, Kym; Wittwer, Glyn - 2022
Persistent link: https://www.econbiz.de/10013364069
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Key issues in tax reform
Sandford, Cedric T. (ed.); Dilnot, Andrew W. (contributor) - 1993
Persistent link: https://www.econbiz.de/10013546763
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Das Erreichte nicht verspielen
2007
Persistent link: https://www.econbiz.de/10003597916
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The economists' voice : top economists take on today's problems
Stiglitz, Joseph E. (ed.); Edlin, Aaron S. (contributor);  … - 2008
From the Publisher: In this valuable resource, more than thirty of the world's top economists offer innovative policy ideas and insightful commentary on our most pressing economic issues, such as global warming, the global economy, government spending, Social Security, tax reform, real estate,...
Persistent link: https://www.econbiz.de/10003565478
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Les sept piliers de la réforme
Godino, Roger - 1997
Persistent link: https://www.econbiz.de/10000969346
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Das Erreichte nicht verspielen
2007
Persistent link: https://www.econbiz.de/10009775940
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Public finance and public policy in the new century
Cnossen, Sijbren (ed.); Sinn, Hans-Werner (contributor) - 2003
The sixteen essays in this book were written to celebrate the ninetieth birthday of Richard Musgrave and to commemorate the tenth anniversary of CES, the Center for Economic Studies at the University of Munich. Musgrave is considered to be a founding father or modern public economics. He belongs...
Persistent link: https://www.econbiz.de/10013481736