Download or read book Proposals for the Review and Reform of the Australian Taxation System written by Australian Finance Conference and published by . This book was released on 1985* with total page 66 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 Reform of the Australian Taxation System written by Paul Keating and published by . This book was released on 1985 with total page 96 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Conflict and Co operation in International Tax Policy written by Christopher Charles Findlay and published by . This book was released on 1987 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Australia s Future Tax System Social Security Reform Evaluation written by and published by . This book was released on 2010 with total page 4 pages. Available in PDF, EPUB and Kindle. Book excerpt: This brief summary of the Henry Review's key social security reform proposals compares them with those advanced by ACOSS, and the Government's response. On the whole, the Review Panel's proposals regarding working age payments are disappointing. Although the review identifies the key flaws in the present payment structure - that people in similar circumstances are paid at different rates, that these gaps are growing, that the system is too complex, and that people on pension payments are discouraged from seeking employment by the risk of a large drop in income support - the Panel's proposals fall well short of a reform agenda to resolve these problems. The report does, however, call for gaps between payments to be reduced and for all working age payments to be indexed in the same way (above inflation) to keep in touch with community living standards and ensure the gaps do not widen.
Download or read book Submission to the Taxation Review Panel written by and published by . This book was released on 2008 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: "This report argues that the key to progressive tax reform is to strengthen the personal income tax system and puts forward a set of benchmarks and options for reform. These will be used by ACOSS to evaluate the proposals of the Government's Australia's Future Tax System (AFTS) Review after its report is finalised later this year."--Website summary.
Download or read book Legislative Design and Tax Reform written by Paul Kenny and published by . This book was released on 2013 with total page 29 pages. Available in PDF, EPUB and Kindle. Book excerpt: Australian tax reform generally follows a three stage process involving: policy formulation, legislation design and a post implementation review. This paper examines the legislation design stage of the tax reform processes associated with the 1999 Review of Business Taxation chaired by John Ralph, (herein after called the Ralph Review). The Ralph Review was charged with undertaking a thorough examination on the design of the Australian business tax system. Its report, A Tax System Redesigned made 280 recommendations and many of these reforms have passed into law. Given the breadth of the Ralph Review's recommendations this paper focuses on legislation design of the two of its key small business proposals, the non-commercial loss (NCL) rules and the former Simplified Tax System (STS). Importantly, these two reforms provide good examples of assessing legislation design. The NCL rules work as an integrity measure to restrict loss deductions and these rules have largely been retained to the current day. On the other hand the STS was a tax expenditure aimed to help small business but it proved to be very unpopular. The STS was subject to numerous amendments before being abolished as a system. The findings in this paper are highly relevant to the current 2009 tax review, Australia's Future Tax System chaired by Dr Ken Henry, (herein after known as the Henry Review) since both tax reviews attempt to cover voluminous areas of taxation law within relatively short periods of time. This paper initially provides a background to the Ralph Review and its NCL and STS proposals. The paper then examines the federal Government's legislation design of the NCL and STS rules with regard to the four generally accepted tax policy criteria: economic efficiency, equity, simplicity and fiscal adequacy. The paper finds that the rapid design of the Ralph Review's tax reform recommendations meant that a number of significant flaws emerged in the legislation. The federal government should have adopted a more critical analysis, as well as a transparent and consultative approach to ensure policy goals were met. Legislation design appears to loom as the key to the success of tax reform under the Henry Review.
Download or read book Australian Taxation Policy written by Peter D. Groenewegen and published by Melbourne, Australia : Longman Cheshire. This book was released on 1987 with total page 346 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Reform of the Australian Taxation System written by Paul Keating and published by . This book was released on 1985 with total page 81 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Assessing Australian Tax Reform Proposals written by Jonathan R. Kesselman and published by . This book was released on 1985 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Reform of the Australian Tax System written by Australia and published by Australian Government Publishing Service. This book was released on 1985 with total page 308 pages. Available in PDF, EPUB and Kindle. Book excerpt: White pape on the objectives of tax reform, issues of avoidance and evasion, personal income taxation, consumption taxation, wealth taxation and business taxation.
Download or read book A Review of the Australian Taxation System written by and published by . This book was released on 1983 with total page 35 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Reform of the Australian Tax System written by Australia and published by . This book was released on 1985 with total page 11 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 Designing a Tax Administration Reform Strategy written by Ms.Katherine Baer and published by International Monetary Fund. This book was released on 1997-03-01 with total page 37 pages. Available in PDF, EPUB and Kindle. Book excerpt: Building on previous FAD work in the tax administration field, this paper defines broad criteria for diagnosing the problems in a country’s tax administration and formulating an appropriate reform strategy. To be effective, this strategy should be based on the size of the tax gap and the country’s particular circumstances. This paper discusses some guiding principles which have provided the basis for successful reforms, including: reducing the tax system’s complexity, encouraging taxpayers’ voluntary compliance, differentiating the treatment of taxpayers by their revenue potential, and ensuring the reform’s effective management. Also discussed are specific bottlenecks that hinder the effectiveness of the tax administration’s operations.
Download or read book Tax Administration Reform in China written by John Brondolo and published by International Monetary Fund. This book was released on 2016-03-17 with total page 67 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax administration improvements have contributed significantly to a doubling of China’s tax-to-GDP ratio and the substantial reduction in taxpayers’ compliance costs since the mid-1990s. This paper describes the key features of China’s tax administration and their evolution over the last 20 years. It also identifes emerging challenges to the tax system and areas where further tax administration improvements are needed to sustain tax revenue and reduce taxpayers’ compliance costs in the future.
Download or read book Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies written by OECD and published by OECD Publishing. This book was released on 2021-09-15 with total page 355 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.
