Over the last decade the Australian Taxation Office has adapted the model of ‘responsive regulation’ in developing its cooperative compliance model. This model seeks to promote voluntary compliance with Australia’s taxation laws by tailoring the administrative treatment of taxpayers in...

In this study, we draw upon data from the low-income Lifeline Assistance Program (Lifeline) for telephone service to examine the participation of eligible households in social programs designed to alleviate financial hardship. Utilizing panel data on participation levels in 1997 and 2003 and the...

Bad pricing is a great way to destroy your company's value, revenue, and profits. With ten simple rules, this book shows you how to deliver both healthy profit margins and robust revenue growth while kicking the dreaded discounting habit. The authors destroy the conventional wisdom that you have...

The Australian and Japanese Governments have both introduced a tax consolidation regime effective fiscal year 2002103. The two regimes have many similarities. In particular, they both mandate 100 per cent ownership as the threshold for consolidation, consolidation is voluntary but if elected all...

In both his 2013 and 2014 annual reports the Australian Inspector-General of Taxation wrote of the need to consider the adoption of a taxpayers' bill of rights in Australia. Whilst a charter of taxpayer rights has been a feature of ATO administration for almost two decades it does not provide a...

The “technological revolution” is influencing almost all aspects of our lives. Certainly the law has not been immune from its influence. Legal practice in Australia is currently undergoing a major disruption. Tax law has been at the vanguard of this phenomenon. The massive amount of...

Since World War II the Japanese economy has been spectacularly successful. The sources of this success have been the subject of considerable debate. The Government's use of taxation policy in assisting favoured industries has been identified. Whilst there are mixed views as to the significance...

In contrast to countries such as Malaysia, Singapore and the United Kingdom, Australia has reacted belatedly to the phenomenon that is Islamic Finance. Nevertheless, there is no evidence that the delay is the result of a deeper consideration of the issues. The terms of reference provided to the...