The past decade has seen major reforms to the design of Australia’s tax system. This paper outlines these reforms and examines their distributional impact across the household income spectrum. While the authors estimated tax incidence in Australia prior to the July 2000 (ANTS) reforms (which...

This paper reviews the evolution of the Chinese Tax System, from 1949 to present, including a discussion on the 1994 reforms. Future developments are also discussed in detail.

This paper presents a comprehensive review and analysis of tax harmonization and tax competition in the European Union. It is shown that while tax burdens in the European Union have increased substantially in the past 35 years, they did not converge. Also, there is no evidence of the ‘race to...

The Australian literature on the politics of taxation is almost totally silent on the gender of taxpayers. This silence reflects a broader division in social science analysis between economic and social policy. While gender equity debates are central to the discussion of social policy...

In 2003 the Australian and NZ governments enacted legislation to permit trans-Tasman companies to allocate to their shareholders franking credits and imputation credits. This legislation is known as the pro rata allocation method, and was heralded as a major improvement in trans-Tasman taxation....

The aim of this research was to apply a new conceptual framework to describe and explain the factors that have enabled the diffusion, adoption and operationalisation of electronic lodgement within the Australian tax system. The uptake of electronic lodgement of tax returns by both tax agents and...

The principal aim of this paper is to provide an overview of the similarities and differences in various fundamental aspects of the current tax systems in China and Australia. It is motivated by the fact that modern Chinese tax system is still comparatively young so that further developments and...

This paper presents the results of research on the size and evolution of the informal economy and tax evasion in Croatia. It compares the results of two large-scale surveys of the informal economy and tax evasion, one conducted in 1996, covering the first half of the 1990s, and another conducted...

This paper reports upon a research project which was designed to explore the relationship between the record keeping practices of small businesses and their potential exposure to tax and related business compliance problems. It was hypothesised that these problems might include increased tax...

This paper considers some of the aspects of taxation of intangibles presently of concern in Australia and the United Kingdom. The paper will attempt to identify the opportunities presented for tax minimisation involving intangibles, and suggest appropriate responses. The paper will describe and...