Download or read book A Stocktake of the Tax System and Directions for Reform written by Andre Moore and published by . This book was released on 2015-03-02 with total page 104 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Population Ageing and Australia s Future written by Hal Kendig and published by ANU Press. This book was released on 2016-10-21 with total page 339 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume provides evidence from many of Australia’s leading scholars from a range of social science disciplines to support policies that address challenges presented by Australia’s ageing population. It builds on presentations made to the 2014 Symposium of the Academy of the Social Sciences in Australia. The material is in four parts: Perspectives on AgeingPopulation Ageing: Global, regional and Australian perspectivesImproving Health and WellbeingResponses by Government and Families/Individuals ‘The Academy of the Social Sciences in Australia sees this volume as a major contribution to improving our understanding of Australia’s population ageing. Social science research in this area truly underpins our ability as a nation to manage such demographic change, and its consequences for the economy and society. Such knowledge helps ensure that our citizens can live even better lives.’ — Glenn Withers, President, ASSA ‘It is fantastic that Australians are living longer and healthier lives but we need to address these demographic changes.’ — The Hon Joe Hockey MP, 2015 Intergenerational Report
Download or read book The Complexity of Tax Simplification written by Simon James and published by Springer. This book was released on 2016-04-29 with total page 286 pages. Available in PDF, EPUB and Kindle. Book excerpt: Simplicity in taxation has considerable potential advantages. However, attempts to simplify tax systems are only likely to be successful and enduring if they take account of the reasons why taxation is complex. There are strong pressures on tax systems to accommodate a range of important factors, as well as complex and changing national and international environments within which modern tax systems have to operate. This book explores the experiences of simplification in a range of countries and jurisdictions. The authors analyse a range of manifestations of simplification, including tax systems, tax law, taxpayer communications and tax administration. They also review the longer term or more fundamental approaches to simplification, suggesting that in order to strike the optimum balance between simplicity and the aims of a tax system in terms of efficiency and equity, a range of complex environmental factors must all be taken into account. With chapters reflecting on experiences from Australia, China, Canada, Malaysia, New Zealand, Russia, South Africa, Thailand, Turkey, the UK and the US, the authors illustrate differences between jurisdictions and the changing environment in which they operate. This book addresses the crucial balance between simplicity and the other objectives of tax design and reform, and suggests that reformers of the tax system should include simplicity as one of the key evaluators of any design or reform proposal.
Download or read book The Rise of the Value Added Tax written by Kathryn James and published by Cambridge University Press. This book was released on 2015-04-30 with total page 495 pages. Available in PDF, EPUB and Kindle. Book excerpt: Explores how the value-added tax (VAT) has risen from relative obscurity to become one of the world's most dominant revenue instruments.
Download or read book The Future of Australian Federalism written by Gabrielle Appleby and published by Cambridge University Press. This book was released on 2012-03-08 with total page 505 pages. Available in PDF, EPUB and Kindle. Book excerpt: At a time when the operation and reform of federal relations within Australia is squarely on the political agenda, this volume brings together eminent lawyers, economists and political scientists who explain, analyse and evaluate the theory and principles underpinning the Australian federal system. Topics covered include the High Court's approach to the interpretation of the Constitution and how this has influenced federal relations in practice; different forms of inter-governmental co-operative arrangements; fiscal relations between the Commonwealth and the States; and emergent ethno-cultural and socioeconomic diversity within the Australian Federation. Comparative perspectives from Germany, America, Canada, Switzerland, India and the European Union provide unique prisms through which to view the operation of the Australian system and to contemplate its reform.
Download or read book Australia s Competitiveness written by Michael J. Enright and published by John Wiley & Sons. This book was released on 2016-03-15 with total page 320 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this in-depth overview of Australia's economy, Michael Enright and Richard Petty — leading scholars on international competition—look at the data behind the news reports to offer a complete view of Australia's stable and wealthy economy. The book compares Australia with other similarly sized OECD economies as well as other Asia-Pacific economies and looks at fifteen international sources of data on competitiveness. It features a large-scale survey on Australian companies and offers deep insight on the country's future in terms of economics and economic policy. Revealing an honest assessment of Australia's true position in the world, the book looks at how Australian businesses see themselves and offers policy positions for government and firms to make the most of Australia's unique global economic position. Backed by CPA Australia, one of the world's largest accounting bodies Written by two global authorities on economic competitiveness Captures the thinking of more than 6,000 business leaders both within and outside of Australia Explains how Australia has weathered the global recession and looks at Australia's relationship with China For business leaders and policy makers in need of an in-depth look at the current and future state of Australia's economy, this book offers valuable and comprehensive information.
Download or read book OECD Tax Policy Studies Tax Policy Reform and Economic Growth written by OECD and published by OECD Publishing. This book was released on 2010-11-03 with total page 157 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report investigates how tax structures can best be designed to support GDP per capita growth.
Download or read book Fiscal Regimes for Extractive Industries Design and Implementation written by International Monetary Fund. Fiscal Affairs Dept. and published by International Monetary Fund. This book was released on 2012-08-16 with total page 82 pages. Available in PDF, EPUB and Kindle. Book excerpt: Better designed and implemented fiscal regimes for oil, gas, and mining can make a substantial contribution to the revenue needs of many developing countries while ensuring an attractive return for investors, according to a new policy paper from the International Monetary Fund. Revenues from extractive industries (EIs) have major macroeconomic implications. The EIs account for over half of government revenues in many petroleum-rich countries, and for over 20 percent in mining countries. About one-third of IMF member countries find (or could find) resource revenues “macro-critical” – especially with large numbers of recent new discoveries and planned oil, gas, and mining developments. IMF policy advice and technical assistance in the field has massively expanded in recent years – driven by demand from member countries and supported by increased donor finance. The paper sets out the analytical framework underpinning, and key elements of, the country-specific advice given. Also available in Arabic: ????? ??????? ?????? ???????? ???????????: ??????? ???????? Also available in French: Régimes fiscaux des industries extractives: conception et application Also available in Spanish: Regímenes fiscales de las industrias extractivas: Diseño y aplicación
Download or read book Land Tax in Australia written by Vince Mangioni and published by Routledge. This book was released on 2015-12-22 with total page 360 pages. Available in PDF, EPUB and Kindle. Book excerpt: Land Tax in Australia demonstrates how land tax operates and is administered across State and local governments in Australia. International expert Vincent Mangioni reviews the current status and emerging trends in these taxes in Australia and compares them with the UK, USA, Canada, Denmark and New Zealand. Using substantial original research, the author sets out what Australia must do through practice and policy to reform and bring this tax into the 21st Century. The need for fiscal reform and strengthening the finances of Australia’s sub-national government is long overdue. These reforms aim to minimise the taxpayer revolts encountered in previous attempts at land tax reform, while improving tax effort in line with other advanced OECD countries. This book provides an essential resource for all property professionals working in development, valuation, law, investment, as well as accountants, tax economists and government administrators. It is highly recommended for students on property, taxation, legal and social science courses.
Download or read book Tax Simplification written by Chris Evans and published by . This book was released on 2015 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Why are tax systems so complex? What are the causes of tax law complexity? What are the consequences? Why is tax simplification so difficult to achieve? These, and related questions, lie at the core of this volume on tax simplification featuring chapters by leading tax experts around the world. The quest for simplicity è^' or at least some move towards simplification è^' has been a fixation of governments and others for many years, but little appears to have been achieved. Tax simplification is the most widely quoted but the least widely observed of the usually stated goals of policy (equity and efficiency being the others). It has been used (and abused) as a primary justification for tax reform over the last century, and typically it is seen as è^-a good thingè^-- è^' to say that one is in favour of tax simplification is tantamount to stating that one is in favour of good as opposed to evil.
Download or read book Australia s Future Tax System written by Chris Evans and published by Lawbook Company. This book was released on 2010 with total page 471 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Review of Australia's Future Tax System, led by the Secretary to the Treasury Ken Henry and undertaken in 2008 and 2009, was a major and unique event in the context of taxation policy in Australia. It has already - indirectly and inadvertently - contributed to the downfall of at least one Prime Minister in 2010 through its ill-fated proposal for a minerals resources rent tax. But its implications go well beyond short term politics. It promises to have significant influence on the course of tax reform and the shape of Australian society over the years ahead. Its vision projects well into the middle years of the twenty first century. This volume brings together the thoughts of leading tax economists and other specialists from Australia and around the world on the future prospects for the Australian tax system based upon a "warts and all" review of the Review from a variety of perspectives. In a wide-ranging analysis it highlights the opportunities and challenges that lie ahead, lays bare some of the shortcomings of the Review, identifies real strengths, compares the process of tax reform in Australia with developments in other countries, and explores the likely implications of the proposals set out in the Review for the equity, efficiency and simplicity of the Australian tax system. All those interested in an understanding of the Australian tax system and its future prospects will find this a stimulating and rewarding read.
Download or read book Foundations of Taxation Law 2022 written by Stephen Barkoczy and published by Cambridge University Press. This book was released on 2022-01-25 with total page 1151 pages. Available in PDF, EPUB and Kindle. Book excerpt: Foundations of Taxation Law provides a clear and comprehensive introduction to the policy, principles and practice underpinning the Australian taxation system. Designed as an introductory guide for law and business students as well as tax practitioners, the text focuses on general principles, blending policy issues, taxation theory, technical 'black letter law' and commercial practice into a succinct, principled text. Topics have been developed in a logical, structured order and are cross-referenced to specific provisions in the legislation and relevant cases so that readers can easily find the source of the law. The text includes approximately 400 examples and dozens of diagrams and tables that condense the law and clarify difficult concepts. This fourteenth edition has been substantially revised and restructured to take account of many important legislative reforms, case law developments, administrative changes and policy announcements. It is designed to be used in conjunction with the Core Tax Legislation and Study Guide 2022.
Download or read book Australian Master Superannuation Guide 2010 11 written by James Leow and published by CCH Australia Limited. This book was released on 2010 with total page 1329 pages. Available in PDF, EPUB and Kindle. Book excerpt: Covers all aspects of superannuation fund management, operations and administration.
Download or read book Crown and Sword written by Cameron Moore and published by ANU Press. This book was released on 2017-11-09 with total page 385 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Australian Defence Force, together with military forces from a number of western democracies, have for some years been seeking out and killing Islamic militants in Iraq, Syria and Afghanistan, detaining asylum seekers for periods at sea or running the judicial systems of failed states. It has also been ready to conduct internal security operations at home. The domestic legal authority cited for this is often the poorly understood concept of executive power, which is power that derives from executive and not parliamentary authority. In an age of legality where parliamentary statutes govern action by public officials in the finest detail, it is striking that these extreme exercises of the use of force often rely upon an elusive legal basis. This book seeks to find the limits to the exercise of this extraordinary power.
Download or read book Philosophical Foundations of Tax Law written by Monica Bhandari and published by Oxford University Press. This book was released on 2017-02-23 with total page 331 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax law changes at a startling rate - not only does societal change bring with it demands for change in the tax system, but changes in the political climate will force change, as will many other competing pressures. With this pace of change, it is easy to focus on the practical and forget the core underpinnings of the tax system and their philosophical justifications. Taking a pause to remind ourselves of those principles and how they can operate in the modern tax system is crucial to ensuring that the tax system does not diverge too far from what it should be or could be. It is essential to understand the answers to some of the seemingly basic questions that surround tax before we can even begin to think about what a tax system should look like. This collection brings together major themes and difficult questions in the philosophical foundations of tax law. The chapters consider practical issues such as justification, enforcement, design, and mechanics, and provide a full and coherent analysis of the basis for tax law. Philosophical Foundations of Tax Law allows the reader to consider how tax systems should move forward in the modern world, with a sound philosophical basis, to provide the practical tax system that the state requires and citizens deserve.
Download or read book Markets Rights and Power in Australian Social Policy written by Professor Gabrielle Meagher and published by Sydney University Press. This book was released on 2015-04-30 with total page 227 pages. Available in PDF, EPUB and Kindle. Book excerpt: The provision of social services in Australia has changed dramatically in recent decades, raising a range of important questions about financial and democratic accountability: 'who benefits', 'who suffers' and 'who decides'. This book explores these developments through rich case studies of a diverse set of social policy domains. The case studies demonstrate a range of effects of marketisation, including the impact on the experience of consumer engagement with social service systems, on the distribution of social advantage and disadvantage, and on the democratic steering of social policy.
