Download or read book Land Tax in Australia written by Taylor & Francis Group and published by Routledge. This book was released on 2021-09-30 with total page 396 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 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 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 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 Tax Social Policy and Gender written by Miranda Stewart and published by . This book was released on 2017-11-06 with total page 358 pages. Available in PDF, EPUB and Kindle. Book excerpt: Gender inequality is profoundly unjust and in clear contradiction to the philosophy of the 'fair go'. In spite of some action by recent governments, Australia has fallen behind in policy and outcomes, even as the G20 group of nations, the Organisation for Economic Co-operation and Development and the International Monetary Fund are paying renewed attention to gender inequality. Tax, Social Policy and Gender presents new research on entrenched gender inequality in a comparative framework of human rights and fiscal sustainability. Ground-breaking empirical studies examine unequal returns to education for women and men, decision-making about child care by fathers and mothers, the history and gendered effects of the income tax and family payments, and women in the top 1 per cent. Contributors demonstrate how Australia's tax, social security, child care, parental leave, education, work and retirement income policies intersect to compound gender inequality. Tax, Social Policy and Gender calls for a rethinking of equality and efficiency in tax and social policy and provides new policy solutions. It offers a pathway to achieve gender mainstreaming for women's economic security and the wellbeing of all Australians.

Download or read book The International Economics of Wine written by Kym Anderson and published by World Scientific Publishing Company. This book was released on 2019 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The International Economics of Wine provides a broad range of studies by Professor Kym Anderson and his co-authors of the international trade dimension of national, regional and global wine market developments over the past quarter-century. Prior to 1990, barely 10% of global wine production crossed national borders, but now that figure is 40%. In that short period, wine has switched from being one of the world's least-traded agricultural products to one of the most traded internationally. This has created an unprecedented boom for consumers, who have also witnessed huge improvements in the quality and diversity of wines available. The chapters in this book shed light on the causes and consequences of the dramatic transformation of the world of wine. An economic model of the world's wine markets, based on newly compiled data, makes it possible to quantify the likely effects of changes in incomes, consumer preferences, tax and trade policies, and exchange rates. Differential changes in technologies and winegrape varieties, and the opening up of cooler wine regions, have also altered comparative advantages in wine.

Download or read book Land Tax in Australia written by Vince Mangioni and published by . This book was released on 2006-01-01 with total page 148 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Dog Days written by Ross Garnaut and published by Black Inc.. This book was released on 2013-11-15 with total page 203 pages. Available in PDF, EPUB and Kindle. Book excerpt: A blueprint for the nation after the boom. Australians have just lived through a period of exceptional prosperity, but, says influential economist Ross Garnaut, the Dog Days are on their way. Are we ready for the challenges ahead? In Dog Days, Garnaut explains how we got here, what we can expect next and the tough choices we need to make to survive the new economic conditions. Are we clever enough – and our leaders courageous enough – to change what needs to be changed and preserve a fair and prosperous Australia? This is a book about the future by a leading adviser to government and business, someone with a proven record of seeing where the nation is going. Both forecast and analysis, it heralds a new era for Australia after the boom.

Download or read book Architecture of Australia s Tax and Transfer System written by and published by . This book was released on 2008 with total page 344 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Follow the Money written by Michael J. Graetz and published by Yale Law Library. This book was released on 2016-05-02 with total page 536 pages. Available in PDF, EPUB and Kindle. Book excerpt: Publicity about tax avoidance techniques of multinational corporations and wealthy individuals has moved discussion of international income taxation from the backrooms of law and accounting firms to the front pages of news organizations around the world. In the words of a top Australian tax official, international tax law has now become a topic of barbeque conversations. Public anger has, in turn, brought previously arcane issues of international taxation onto the agenda of heads of government around the world. Despite all the attention, however, issues of international income taxation are often not well understood. In this collection of essays, written over the past two decades, renowned tax expert Michael J. Graetz reveals how current international tax policy came into place nearly a century ago, critiques the inadequate principles still being used to make international tax policy, identifies and dissects the most prevalent tax avoidance techniques, and offers important suggestions for reform. This book is indispensable for anyone interested in international income taxation.

Download or read book A Guide to Tax Reform written by Australia and published by . This book was released on 1985 with total page 0 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 Tax Reform in Open Economies written by Iris Claus and published by Edward Elgar Publishing. This book was released on 2010-01-01 with total page 341 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book brings together research from some of the world s leading tax economists to discuss appropriate directions for tax reform in small open economies. The eminent contributors (including Altshuler, Creedy, Freebairn, Gravelle, Heady, Kalb, Sørensen and Zodrow) investigate the beneficial directions for medium-term tax reform in the light of global developments and lessons from the latest taxation research. In addressing this issue, they review recent advances in both the theoretical and empirical tax literature and reform evidence from individual countries. Topics covered include the impact of taxes on economic performance; international and corporate taxation; personal tax and welfare systems; environmental taxation; and country-specific tax reform experiences. Bringing together leading international experts to explore specific policy reforms, this book will prove essential reading for academics and researchers of public economics, fiscal policy and tax reform. It will also be warmly welcomed both by undergraduate and graduate students of public economics or the economics of taxation, as well as policymakers and government officials working in the area of tax policy.

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

Download or read book Tax Reform in the 21st Century written by John G. Head and published by Kluwer Law International B.V.. This book was released on 2009-01-01 with total page 578 pages. Available in PDF, EPUB and Kindle. Book excerpt: No government can be sustained without the ability to tax its citizens. The question then arises how can a nation do so in a way that's fair and equitable to taxpayers while simultaneously promoting economic growth and providing the state with the funds it needs to adequately address the needs of its citizens? This insightful work, featuring contributions from a stellar array of international tax experts and economists, addresses the crucial, relevant issues which developed countries will confront in the early decades of the 21st century: The pursuit of tax reform. Personal tax base: income or consumption? Tax rate scale: equity and efficiency aspects. Business tax reform: structural and design issues. Interjurisdictional issues. Controlling tax avoidance.

Download or read book Taxing Popularity written by Julie P. Smith and published by . This book was released on 2004 with total page 261 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Draws out the key features of the evolution of taxation in Australia, with their implications for the current debate on the future direction of taxation policy." - preface.

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.