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Where the Tax Reform Debate Should Start
Bartlett, Bruce - 2013
This article contends that there are points of overlap between the ideal conservative tax system, which would be consumption-based, and the ideal liberal system, which would be based on a Haig-Simons tax base. Full integration of the corporate and individual income taxes is one such area of...
Persistent link: https://www.econbiz.de/10013083782
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The Future of Indirect Taxation : Recent Trends in VAT and GST Systems Around the World – Australia
Millar, Rebecca - 2013
This paper provides a detailed outline of most of the major features of the Australian goods and services tax (GST). As well as explaining and evaluating the operation of the GST law, the paper compares the Australian GST with the equivalent features of the European VAT. The paper was first...
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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Indirect Taxation of Wine : An International Comparison
Kenny, Paul - 2013
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 …
Persistent link: https://www.econbiz.de/10013074435
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Leading the Revolution : Can Tax Reform Assist the Australian Arts Sector?
Freudenberg, Brett - 2015
Persistent link: https://www.econbiz.de/10013039274
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The Apparition of Tax Reform : A Paper That Examines the Issue of Taxation Reform in Australia
Fullarton, Alexander - 2017
Persistent link: https://www.econbiz.de/10012951953
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Reforming Australia’s 50 per Cent Capital Gains Tax Discount Incrementally
Freudenberg, Brett - 2019
This article considers concerns about Australia's capital gains tax (CGT) discount (providing generally for a 50 per … successfully in previous tax reforms in Australia and this type of reform does not preclude policy-makers from pursuing the …
Persistent link: https://www.econbiz.de/10012891604
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A Dual Income Tax System for Australian Small Business : Achieving Greater Tax Neutrality?
Trad, Barbara - 2019
neutrality and may remove business structural biases that exist in Australia. Furthermore, it will be argued that steps towards …
Persistent link: https://www.econbiz.de/10012897957