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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 …
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Tax systems have changed considerably in the past three decades. These fundamental changes have been the result of economic globalization, new political stances, and also of developments in public finance thought. The chapters in this volume offer a critical review of those changes from the...
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This technical note examines the use of indirect methods in a taxpayer audit. Indirect methods involve the determination of tax liabilities through an analysis of a taxpayer’s financial affairs utilizing information from a range of sources beyond the taxpayer’s declaration and formal books...
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countries provided sufficient information for a thorough cross-national comparison which among other things includes detailed … disability pension recipients. Despite similar labour force participation figures in Great Britain, Australia, Finland, Norway … recipients and the proportion of programme participants are limited in Australia and the United Kingdom, while both proportions …
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Quebec’s Aboriginal poverty is severe, and the large gap between Aboriginal and non-Aboriginal education levels is the most important factor in explaining it. In the report, the author examines the relationship between education levels and employment for Quebec Aboriginals. Comparing outcomes...
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