Download or read book The Structure and Distributive Effects of the Australian Taxation System written by Australia. Parliament. Senate. Economics References Committee and published by . This book was released on 2005 with total page 96 pages. Available in PDF, EPUB and Kindle. Book excerpt: The terms of reference for this inquiry (to inquire into and report on the structure and distributive effects of the Australian taxation system with reference to a number of specific examples) were exceptionally wide, amounting to an invitation to the Committee to conduct a wide-ranging assessment of the Australian taxation system. The Committee did not, however, respond to the terms of reference by undertaking a sweeping review of all apsects of the current taxation system. As a result, this report does not recommend substantial changes to the tax system. Instead, the report has the following objectives: to present the evidence received by the Committee in the form of submissions and oral evidence, as a contribution to ongoing public discussion of taxation issues; to present the views expressed during the round table of experts, which were explicitly presented as guidance for future references; and to set out a proposed series of references which the Committee might usefully consider during the remainder of the 40th Parliament and during the terms of office of the 41st Parliament.

Download or read book Inquiry Into the Structure and Distributive Effects of the Australian Taxation System written by and published by . This book was released on 2003 with total page 25 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this submission, the Queensland Government concentrates on the following issues of concern related to the current taxation system: The impact on workforce participation of the interface between the tax and social security systems; Queensland's experience with intergovernmental agreements for both the goods and services tax (GST) revenues and specific purpose payments (SPPs) including incentives to provide services more efficiently and undertake competition policy reforms; and Demographic change and fiscal sustainability.

Download or read book Australian Government Response to the Senate Economics References Committee written by Australia and published by . This book was released on 2005 with total page 4 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Structure of Taxation written by Russell L. Mathews and published by . This book was released on 1980 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt:

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 96 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Reform of the Australian Tax System written by and published by . This book was released on 1985 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Moves to a Basic Income flat Tax System in Australia written by Rosanna Scutella and published by . This book was released on 2004 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Examines the implications of moving to a system where benefits are universal and the marginal tax rate schedule is simplified to a constant rate, referred to as a basic income-flat tax system." - abstract.

Download or read book Changing the Tax Mix written by John G. Head and published by Sydney, N.S.W. : Australian Tax Research Foundation. This book was released on 1986 with total page 442 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Equity and the Impact on Families of the Australian Tax transfer System written by Peter Saunders and published by . This book was released on 1982 with total page 146 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 Taxation and the Labour Market written by John Buchanan and published by . This book was released on 1998 with total page 66 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Contains three studies into how taxation arrangements and the labour market interact" -- p.1.

Download or read book The Changing Redistributional Role of Taxation in Australia Since Federation written by Julie Patricia Smith and published by . This book was released on 2002 with total page 237 pages. Available in PDF, EPUB and Kindle. Book excerpt: Despite the distinctiveness of Australia's tax transfer system and its 'wage earners' welfare state approach to social protection, it is unclear what redistributional role taxation has played and why it evolved the way it did. Understanding how governments managed redistribution in a federal system can provide historical insights of value for current policymaking. This thesis investigates how the redistribution role of taxation has changed in Australia since Federation, how it was affected by economic change and fluctuations, and how it was influenced by Australia's institutions of social protection and federal finance. Key findings are: ▪The redistributional role of Australia's tax system over the past century was shaped by economic integration and structural change, and by economic shocks. War was the occasion not the cause of the change. ▪Australia's federal financial arrangements became increasing incongruent with economic and social integration during the interwar years. Income tax centralisation and horizontal equalisation were both responses to this problem. ▪ State Governments initiated mass income taxation to fund social protection during the depression: the Commonwealth followed precedent after 1942. ▪Australia's economic structure encouraged a system of financial social protection through taxation, its urban industries and primary producer finding common cause wit unions and welfare reformers who opposed contributory social insurance. Australia’s income tax approach to funding social security was probably more progressive. ▪The trend to mass income taxation since the Depression made income tax less progressive in structure. Its progressive effect is now mainly through the level of revenue it raises for redistributive public spending programs. ▪Earmarking taxes for social security programs us now uncommon, but was key political strategy supporting heavy income taxation. This may partly account for Australia’s relatively low tax/expenditure ranking among OECD countries. ▪Unbalanced federal financing arrangements created tendencies – predicted before Federation – for 'extravagant' Commonwealth expenditures and 'demoralised' States. Restraining States' public capital formation and encouraging reckless remission of Commonwealth income taxation and public consumption spending, such arrangements inflated the economic cost of reducing equality. ▪Changing economic and demographic structures and vested industry interests also explain recent increases in Commonwealth tax subsidies such as for private health insurance, superannuation, infrastructure financing and capital gains. ▪'Fiscal benefit confusion' due to federal finance arrangements helps explain why Australia’s post –war taxation and public spending levels were comparatively meagre. Tax resistance is also explained by the wage earners’ see their taxes as paying for ‘benefits’ to others without market incomes, rather than as earmarked contributions enhancing their own individual social security entitlement. ▪The tax system is a valuable form of social capital, but suffers from 'free riders' problems. 'Fiscal termites' like tax avoidance and harmful tax competition erode it. Community distrust that taxes are justly levied and usefully expended risks creating a future society of impoverished 'rational fools'. ▪Australian tax history suggests how nations might respond as globalisation and ‘fiscal termites’ threaten their role in social protection through causing a 'tax crisis of the nation-state'.

Download or read book The Effect of Australian Taxes and Social Welfare on the Distribution of Income in 1975 76 1984 85 and 1988 89 written by Neil A. Warren and published by . This book was released on 1991 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Australian Local Government Economics written by Brian Dollery and published by UNSW Press. This book was released on 2006 with total page 340 pages. Available in PDF, EPUB and Kindle. Book excerpt: The increasing complexities of Australian local government place onerous demands on municipal managers and oblige them to continually upgrade their skills. This book examines the economic environment of contemporary local governance.

Download or read book Some Issues Relating to the Reform of the Australian Taxation System written by Jon D. Stanford and published by . This book was released on 1984 with total page 101 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book International Comparison of Australia s Taxes written by Richard F. E. Warburton and published by . This book was released on 2006 with total page 415 pages. Available in PDF, EPUB and Kindle. Book excerpt: Concludes that although Australia is in general a low-tax country, company income, property and transaction taxes are well above the OECD average.