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Global Wine Taxation : South Africa, Australia and France, a Comparison
Kenny, Paul - 2013
This paper seeks to compare the wine tax regimes in South Africa, Australia and France. The aim of comparing these … indirect taxes is to help inform the debate about the indirect taxation of wine. The paper examines these wine tax policies … paper finds that there is little justification for significant levels of wine taxes on tax policy grounds for wine producing …
Persistent link: https://www.econbiz.de/10013074421
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The Future of Indirect Taxation : Recent Trends in VAT and GST Systems Around the World – Australia
Millar, Rebecca - 2013
Taxation: Recent Trends in VAT and GST Systems Around the World, Kluwer Law International: The Netherlands (2012) …
Persistent link: https://www.econbiz.de/10013090808
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A Review of the 1999 Australian Capital Gains Tax Reforms
Kenny, Paul - 2013
Persistent link: https://www.econbiz.de/10013074417
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Business Tax Reform Down Under : The 1999 Ralph Report
Kenny, Paul - 2013
This paper seeks to review the effectiveness of the tax reforms flowing from 1999 Review of Business Taxation's Report (known as the Ralph Report). In doing so, this paper selects three aspects of the enacted Ralph Report reforms, the non-commercial loss (NCL) rules, the simplified tax system...
Persistent link: https://www.econbiz.de/10013074420
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Legislative Design and Tax Reform : The Weakest Link?
Kenny, Paul - 2013
are highly relevant to the current 2009 tax review, Australia's Future Tax System chaired by Dr Ken Henry, (herein after …
Persistent link: https://www.econbiz.de/10013074426
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Worldwide Tax Reform : Reversing the Race to the Bottom
Kadet, Jeffery M. - 2014
The OECD Base Erosion and Profit Shifting Project is now under way, its mission being to suggest ways that countries can work together and amend their domestic laws to combat the corporate profit shifting that has so affected the tax bases of many countries.The only way to truly eliminate...
Persistent link: https://www.econbiz.de/10013064383
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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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Corporate Tax Reform, Finally, After 100 Years
Yin, George K. - 2014
Future increases to the top income tax rates for individuals and reductions to the corporate tax rate will invite the widespread use of C corporations as tax shelter vehicles, an old problem that has never been addressed successfully. The changes could even resurrect the need for the...
Persistent link: https://www.econbiz.de/10013070884
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The Dividend Reinvestment Deduction : A Modest Proposal to Reform the Taxation of Business Income
Hasen, David - 2014
This essay, scheduled to appear in the 2014 symposium issue of the Chapman Law Review, proposes enactment of a deduction to individuals for distributions received on stock in regular, or "C," corporations when the distributions are reinvested prior to the return date for the year of...
Persistent link: https://www.econbiz.de/10013058204
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Submission to Senate Committee on Finance International Corporate Tax Reform – Taxation of Accumulated Deferred Foreign Income
Kadet, Jeffery M. - 2014
The Baucus Discussion Draft on international tax reform includes a mechanism for taxing the accumulated foreign earnings of controlled foreign corporations as of the effective date that a new system for taxing foreign earnings is effective.This letter suggests changes to make this aspect of the...
Persistent link: https://www.econbiz.de/10013059767