Business tax reform in Australia. Includes analysis by local and overseas industry experts of past tax reforms, our current business tax system and potential future developments as canvassed by the Australian Government's Future Tax System Review (Henry Review)

The warehouse of the world : commerce and production in the early modern Atlantic world -- The topography of the early modern iron trade, c. 1730 -- The international iron trade at a crossroads : Swedish and British debates, 1730-1760 -- An industrial revolution in iron technology, organisation...

The General Anti-Avoidance Rule (GAAR) constituted by Part IVA of the Income Tax Assessment Act 1936,3 which has operated since 1981, has continued to be a principal weapon in the anti-avoidance armoury. But there have also been developments, distractions, and digressions in a number of other...

The Australian income tax provisions currently permit a deduction for various items of tax-related expenses, including expenses incurred in managing tax affairs, interest charged by the Australian Taxation Office and the costs of tax litigation. The history of these provisions suggests that they...

The paper reports on major empirical research into Australian compliance costs recently undertaken for the ATO. The research considers the total costs of taxpayer compliance with Federaltaxation in Australia in the 1994-95 year of income. It builds upon earlier research into incremental...

Concern about the size and the regressive nature of taxation compliance costs for small businesses has prompted many governments to introduce special tax concessions and regimes for that sector of the economy. This article reports on exploratory research conducted in four countries (Australia,...

The debate about the efficacy of Australia's full dividend imputation system and especially the potential abolition of the full refundability of franking credits has intensified in recent times. This article contributes to the debate by empirically examining the impact of the introduction of...