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Towards evidence-based tax administration
Wenzel, Michael; Taylor, Natalie - 2004
An evidence-based approach is being promoted and adopted in many public service areas, but tax authorities have so far only sporadically subscribed to it. We, first, present arguments for an evidence-based approach to tax administration and outline its main features. Second, studies on the...
Persistent link: https://www.econbiz.de/10009451344
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Specific legislative responses to international transfer pricing - a trans-Tasman comparison
Smith, Martin - 1990
Acts of Australia and New Zealand reveals vast differences in scope and clarity, with the New Zealand legislation …
Persistent link: https://www.econbiz.de/10009441793
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Industry Partnerships and Targeted Amnesties at Ingrained Evasion - A New Approach to an Old Tax Problem?
Sawyer, Adrian - 2006
The New Zealand Government proposed in August 2004 a ‘radically’ new approach to address evasion in industries which is perceived to be ingrained, namely targeted amnesties. With a general election and other ‘more pressing’ issues, the proposal has not been significantly advanced. This...
Persistent link: https://www.econbiz.de/10009441778
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The influence of board gender diversity on the value of NZX listed firms and its association with growth options
Dunstan, Keitha; Keeper, Trish; Truong, Thu Phuong; van … - 2011
Our study principally examines the relationship between board gender diversity and firm value and the extent to which this relationship is affected by the level of growth options relative to assets-in-place. Using a sample of 865 firm-years covered by 125 firms listed on the New Zealand Exchange...
Persistent link: https://www.econbiz.de/10009441835
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Growth and productivity in Australia
Agbenyegah, Benjamin K.; Bloch, Harry - 2008
Australia for the period 1950-2005. Cointegration and a vector error-correction model are used along with Granger causality … the cointegration analysis of production in Australia and should be included in the long-run production relationship along … capital and ICT are important drivers of output growth in Australia, so their omission from standard productivity measures …
Persistent link: https://www.econbiz.de/10009434976
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Electric power industry restructuring in Australia: Lessons from down-under. Occasional paper No. 20
Ray, D. - 2009
Australia`s electric power industry (EPI) is undergoing major restructuring. This restructuring includes … of the overall economic reform package that is being implemented in Australia. Enhancing efficiency in the economy …, Australia`s previous prime minister, Paul Keating, observed that {open_quotes}the engine which drives efficiency is free and …
Persistent link: https://www.econbiz.de/10009436863
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Effect of market structure on international coal trade
Kolstad, C.D.; Abbey, D.S. - 2009
examine monopoly (South Africa) and duopoly (South Africa, Australia) with a competitive fringe (US, Canada, Poland, China and …
Persistent link: https://www.econbiz.de/10009437106
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A basis of settlement: Economic foundations of permanent pioneer communities. [Lunar settlement]
Jones, E.M. - 2009
Australia, a vigorous private sector economy could emerge if the lunar organization provided quasi-export earning through its …
Persistent link: https://www.econbiz.de/10009437372
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Strategies to improve value for money in financing public private partnerships
McKenzie, Richard - 2008
trialled over the past five years in the United Kingdom and Australia. The primary purpose is to examine Credit Guarantee …
Persistent link: https://www.econbiz.de/10009441621
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The use of internal audit by Australian companies
Goodwin-Stewart, Jenny; Kent, Pamela - 2006
Purpose – The purpose of this study is to explore the voluntary use of internal audit by Australian publicly listed companies and to identify factors that lead listed companies to have an internal audit function.Design/methodology/approach – Drawing on the Institute of Internal Auditors'...
Persistent link: https://www.econbiz.de/10009441627