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Publisher: RMIT Publishing   (Total: 403 journals)

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Showing 1 - 200 of 403 Journals sorted alphabetically
40 [degrees] South     Full-text available via subscription   (Followers: 2)
Aboriginal and Islander Health Worker J.     Full-text available via subscription   (Followers: 11)
Aboriginal Child at School     Full-text available via subscription   (Followers: 4)
About Performance     Full-text available via subscription   (Followers: 9)
Access     Full-text available via subscription   (Followers: 25)
ACCESS: Critical Perspectives on Communication, Cultural & Policy Studies     Full-text available via subscription   (Followers: 10)
Accounting, Accountability & Performance     Full-text available via subscription   (Followers: 13)
ACORN : The J. of Perioperative Nursing in Australia     Full-text available via subscription   (Followers: 16, SJR: 0.103, h-index: 4)
Adelaide Law Review     Full-text available via subscription   (Followers: 19)
Advocate: Newsletter of the National Tertiary Education Union     Full-text available via subscription   (Followers: 2)
Agenda: A J. of Policy Analysis and Reform     Full-text available via subscription   (Followers: 1)
Agora     Full-text available via subscription   (Followers: 3)
Agricultural Commodities     Full-text available via subscription   (SJR: 0.102, h-index: 8)
Agricultural Science     Full-text available via subscription   (Followers: 5)
AIMA Bulletin     Full-text available via subscription   (Followers: 4)
AJP : The Australian J. of Pharmacy     Full-text available via subscription   (Followers: 8, SJR: 0.102, h-index: 5)
AlterNative: An Intl. J. of Indigenous Peoples     Full-text available via subscription   (Followers: 7)
Analysis     Full-text available via subscription   (Followers: 4)
Ancient History : Resources for Teachers     Full-text available via subscription   (Followers: 1)
Anglican Historical Society J.     Full-text available via subscription   (Followers: 2)
Annals of the Royal Australasian College of Dental Surgeons     Full-text available via subscription   (Followers: 4, SJR: 0.101, h-index: 11)
ANZSLA Commentator, The     Full-text available via subscription   (Followers: 4)
Appita J.: J. of the Technical Association of the Australian and New Zealand Pulp and Paper Industry     Full-text available via subscription   (Followers: 8, SJR: 0.18, h-index: 27)
AQ - Australian Quarterly     Full-text available via subscription   (Followers: 1)
Arena J.     Full-text available via subscription   (Followers: 1)
Around the Globe     Full-text available via subscription   (Followers: 1)
Art + Law     Full-text available via subscription   (Followers: 11)
Art Monthly Australia     Full-text available via subscription   (Followers: 8)
Artefact : the journal of the Archaeological and Anthropological Society of Victoria     Full-text available via subscription   (Followers: 3)
Artlink     Full-text available via subscription   (Followers: 5)
Asia Pacific J. of Clinical Nutrition     Full-text available via subscription   (Followers: 8, SJR: 0.672, h-index: 51)
Asia Pacific J. of Health Management     Full-text available via subscription   (Followers: 1)
Aurora J.     Full-text available via subscription  
Australasian Biotechnology     Full-text available via subscription   (SJR: 0.1, h-index: 8)
Australasian Catholic Record, The     Full-text available via subscription   (Followers: 7)
Australasian Drama Studies     Full-text available via subscription   (SJR: 0.101, h-index: 2)
Australasian Epidemiologist     Full-text available via subscription  
Australasian Historical Archaeology     Full-text available via subscription   (Followers: 7)
Australasian J. of Early Childhood     Full-text available via subscription   (Followers: 4, SJR: 0.174, h-index: 1)
Australasian J. of Gifted Education     Full-text available via subscription   (Followers: 4, SJR: 0.115, h-index: 3)
Australasian J. of Human Security, The     Full-text available via subscription   (Followers: 3)
Australasian J. of Irish Studies, The     Full-text available via subscription   (Followers: 9)
Australasian J. of Regional Studies, The     Full-text available via subscription   (Followers: 2)
Australasian Law Management J.     Full-text available via subscription   (Followers: 7)
Australasian Leisure Management     Full-text available via subscription   (Followers: 1)
Australasian Musculoskeletal Medicine     Full-text available via subscription   (Followers: 2)
Australasian Music Research     Full-text available via subscription   (Followers: 2)
Australasian Parks and Leisure     Full-text available via subscription   (Followers: 2)
Australasian Plant Conservation: J. of the Australian Network for Plant Conservation     Full-text available via subscription   (Followers: 5)
Australasian Policing     Full-text available via subscription   (Followers: 5)
Australasian Public Libraries and Information Services     Full-text available via subscription   (Followers: 38)
Australasian Review of African Studies, The     Full-text available via subscription   (Followers: 2)
Australian Aboriginal Studies     Full-text available via subscription   (Followers: 9, SJR: 0.109, h-index: 6)
Australian Advanced Aesthetics     Full-text available via subscription   (Followers: 4)
Australian Ageing Agenda     Full-text available via subscription   (Followers: 4)
Australian and Aotearoa New Zealand Psychodrama Association J.     Full-text available via subscription  
Australian and New Zealand Continence J.     Full-text available via subscription   (Followers: 3)
Australian and New Zealand Sports Law J.     Full-text available via subscription   (Followers: 8)
Australian Archaeology     Full-text available via subscription   (Followers: 12, SJR: 0.491, h-index: 15)
Australian Art Education     Full-text available via subscription   (Followers: 6)
Australian Bookseller & Publisher     Full-text available via subscription   (Followers: 1)
Australian Bulletin of Labour     Full-text available via subscription   (Followers: 2)
Australian Canegrower     Full-text available via subscription   (Followers: 2)
Australian Coeliac     Full-text available via subscription   (Followers: 2)
Australian Cottongrower, The     Full-text available via subscription   (Followers: 1)
Australian Educational and Developmental Psychologist, The     Full-text available via subscription   (Followers: 6, SJR: 0.143, h-index: 4)
Australian Family Physician     Full-text available via subscription   (Followers: 2, SJR: 0.364, h-index: 31)
Australian Field Ornithology     Full-text available via subscription   (Followers: 3, SJR: 0.141, h-index: 6)
Australian Forest Grower     Full-text available via subscription   (Followers: 3)
Australian Forestry     Full-text available via subscription   (Followers: 2, SJR: 0.252, h-index: 24)
Australian Grain     Full-text available via subscription   (Followers: 3)
Australian Holstein J.     Full-text available via subscription  
Australian Humanist, The     Full-text available via subscription   (Followers: 5)
Australian Indigenous Law Review     Full-text available via subscription   (Followers: 16)
Australian Intl. Law J.     Full-text available via subscription   (Followers: 25)
Australian J. of Acupuncture and Chinese Medicine     Full-text available via subscription   (Followers: 3, SJR: 0.106, h-index: 3)
Australian J. of Adult Learning     Full-text available via subscription   (Followers: 12, SJR: 0.159, h-index: 7)
Australian J. of Advanced Nursing     Full-text available via subscription   (Followers: 9, SJR: 0.225, h-index: 26)
Australian J. of Asian Law     Full-text available via subscription   (Followers: 5)
Australian J. of Cancer Nursing     Full-text available via subscription   (Followers: 10)
Australian J. of Civil Engineering     Full-text available via subscription   (Followers: 3, SJR: 0.17, h-index: 3)
Australian J. of Dyslexia and Learning Difficulties     Full-text available via subscription   (Followers: 8)
Australian J. of Emergency Management     Full-text available via subscription   (Followers: 5, SJR: 0.401, h-index: 18)
Australian J. of French Studies     Full-text available via subscription   (Followers: 6, SJR: 0.1, h-index: 5)
Australian J. of Herbal Medicine     Full-text available via subscription   (Followers: 3, SJR: 0.109, h-index: 7)
Australian J. of Language and Literacy, The     Full-text available via subscription   (Followers: 3, SJR: 0.399, h-index: 9)
Australian J. of Legal History     Full-text available via subscription   (Followers: 19)
Australian J. of Mechanical Engineering     Full-text available via subscription   (Followers: 3, SJR: 0.129, h-index: 4)
Australian J. of Medical Science     Full-text available via subscription   (Followers: 1, SJR: 0.122, h-index: 5)
Australian J. of Multi-Disciplinary Engineering     Full-text available via subscription   (Followers: 2)
Australian J. of Music Education     Full-text available via subscription   (Followers: 3)
Australian J. of Music Therapy     Full-text available via subscription   (Followers: 5)
Australian J. of Parapsychology     Full-text available via subscription   (Followers: 1)
Australian J. of Social Issues     Full-text available via subscription   (Followers: 6, SJR: 0.178, h-index: 20)
Australian J. of Structural Engineering     Full-text available via subscription   (Followers: 6, SJR: 0.296, h-index: 8)
Australian J. of Water Resources     Full-text available via subscription   (Followers: 6, SJR: 0.226, h-index: 9)
Australian J. on Volunteering     Full-text available via subscription   (Followers: 1)
Australian J.ism Review     Full-text available via subscription   (Followers: 7)
Australian Life Scientist     Full-text available via subscription   (Followers: 2, SJR: 0.1, h-index: 2)
Australian Literary Studies     Full-text available via subscription   (Followers: 5, SJR: 0.1, h-index: 6)
Australian Mathematics Teacher, The     Full-text available via subscription   (Followers: 7)
Australian Nursing J. : ANJ     Full-text available via subscription   (Followers: 4)
Australian Orthoptic J.     Full-text available via subscription  
Australian Primary Mathematics Classroom     Full-text available via subscription   (Followers: 2)
Australian Screen Education Online     Full-text available via subscription   (Followers: 2)
Australian Senior Mathematics J.     Full-text available via subscription   (Followers: 1)
Australian Sugarcane     Full-text available via subscription  
Australian TAFE Teacher     Full-text available via subscription   (Followers: 2)
Australian Tax Forum     Full-text available via subscription   (Followers: 2)
Australian Universities' Review, The     Full-text available via subscription   (Followers: 3)
Australian Voice     Full-text available via subscription   (Followers: 3)
Bar News: The J. of the NSW Bar Association     Full-text available via subscription   (Followers: 5)
Bioethics Research Notes     Full-text available via subscription   (Followers: 14)
BOCSAR NSW Alcohol Studies Bulletins     Full-text available via subscription   (Followers: 5)
Bookseller + Publisher Magazine     Full-text available via subscription   (Followers: 5)
Breastfeeding Review     Full-text available via subscription   (Followers: 14, SJR: 0.31, h-index: 19)
British Review of New Zealand Studies     Full-text available via subscription   (Followers: 2)
Brolga: An Australian J. about Dance     Full-text available via subscription   (Followers: 1)
Cancer Forum     Full-text available via subscription   (SJR: 0.143, h-index: 10)
Cardiovascular Medicine in General Practice     Full-text available via subscription   (Followers: 6)
Chain Reaction     Full-text available via subscription  
Childrenz Issues: J. of the Children's Issues Centre     Full-text available via subscription  
Chiropractic J. of Australia     Full-text available via subscription   (SJR: 0.107, h-index: 3)
Chisholm Health Ethics Bulletin     Full-text available via subscription   (Followers: 1)
Church Heritage     Full-text available via subscription   (Followers: 7)
Commercial Law Quarterly: The J. of the Commercial Law Association of Australia     Full-text available via subscription   (Followers: 5)
Communicable Diseases Intelligence Quarterly Report     Full-text available via subscription   (Followers: 2, SJR: 0.567, h-index: 27)
Communication, Politics & Culture     Open Access   (Followers: 12)
Communities, Children and Families Australia     Full-text available via subscription   (Followers: 1)
Connect     Full-text available via subscription  
Contemporary PNG Studies     Full-text available via subscription  
Context: J. of Music Research     Full-text available via subscription   (Followers: 6)
Corporate Governance Law Review, The     Full-text available via subscription   (Followers: 7)
Creative Approaches to Research     Full-text available via subscription   (Followers: 11)
Critical Care and Resuscitation     Full-text available via subscription   (Followers: 13, SJR: 1.737, h-index: 24)
Cultural Studies Review     Full-text available via subscription   (Followers: 14)
Culture Scope     Full-text available via subscription   (Followers: 2)
Current Issues in Criminal Justice     Full-text available via subscription   (Followers: 9)
Dance Forum     Full-text available via subscription   (Followers: 2)
DANZ Quarterly: New Zealand Dance     Full-text available via subscription   (Followers: 3)
Day Surgery Australia     Full-text available via subscription   (Followers: 2)
Deakin Law Review     Full-text available via subscription   (Followers: 14)
Developing Practice : The Child, Youth and Family Work J.     Full-text available via subscription   (Followers: 19)
Early Days: J. of the Royal Western Australian Historical Society     Full-text available via subscription  
Early Education     Full-text available via subscription   (Followers: 9)
EarthSong J.: Perspectives in Ecology, Spirituality and Education     Full-text available via subscription   (Followers: 1)
East Asian Archives of Psychiatry     Full-text available via subscription   (Followers: 2, SJR: 0.331, h-index: 7)
Educare News: The National Newspaper for All Non-government Schools     Full-text available via subscription  
Educating Young Children: Learning and Teaching in the Early Childhood Years     Full-text available via subscription   (Followers: 14)
Education in Rural Australia     Full-text available via subscription   (Followers: 1)
Education, Research and Perspectives     Full-text available via subscription   (Followers: 10)
Educational Research J.     Full-text available via subscription   (Followers: 15)
Electronic J. of Radical Organisation Theory     Full-text available via subscription   (Followers: 2)
Employment Relations Record     Full-text available via subscription   (Followers: 2)
English in Aotearoa     Full-text available via subscription   (Followers: 1)
English in Australia     Full-text available via subscription   (Followers: 2, SJR: 0.19, h-index: 6)
Essays in French Literature and Culture     Full-text available via subscription   (Followers: 6)
Ethos: Official Publication of the Law Society of the Australian Capital Territory     Full-text available via subscription   (Followers: 4)
Eureka Street     Full-text available via subscription   (Followers: 4)
Extempore     Full-text available via subscription  
Family Matters     Full-text available via subscription   (Followers: 13, SJR: 0.259, h-index: 8)
Federal Law Review     Full-text available via subscription   (Followers: 20)
Fijian Studies: A J. of Contemporary Fiji     Full-text available via subscription  
Focus on Health Professional Education : A Multi-disciplinary J.     Full-text available via subscription   (Followers: 7)
Food New Zealand     Full-text available via subscription   (Followers: 4)
Fourth World J.     Full-text available via subscription  
Frontline     Full-text available via subscription   (Followers: 17)
Future Times     Full-text available via subscription   (Followers: 1)
Gambling Research: J. of the National Association for Gambling Studies (Australia)     Full-text available via subscription   (Followers: 5)
Gay and Lesbian Law J.     Full-text available via subscription   (Followers: 2)
Gender Impact Assessment     Full-text available via subscription  
Geographical Education     Full-text available via subscription   (Followers: 3)
Geriatric Medicine in General Practice     Full-text available via subscription   (Followers: 7)
Gestalt J. of Australia and New Zealand     Full-text available via subscription   (Followers: 2)
Globe, The     Full-text available via subscription   (Followers: 4)
Government News     Full-text available via subscription   (Followers: 2)
Great Circle: J. of the Australian Association for Maritime History, The     Full-text available via subscription   (Followers: 8)
Grief Matters : The Australian J. of Grief and Bereavement     Full-text available via subscription   (Followers: 10)
He Puna Korero: J. of Maori and Pacific Development     Full-text available via subscription  
Headmark     Full-text available via subscription   (Followers: 1)
Health Inform     Full-text available via subscription  
Health Issues     Full-text available via subscription   (Followers: 1)
Health Promotion J. of Australia : Official J. of Australian Association of Health Promotion Professionals     Full-text available via subscription   (Followers: 10, SJR: 0.606, h-index: 19)
Health Voices     Full-text available via subscription  
Heritage Matters : The Magazine for New Zealanders Restoring, Preserving and Enjoying Our Heritage     Full-text available via subscription   (Followers: 3)
High Court Quarterly Review, The     Full-text available via subscription   (Followers: 3)
History of Economics Review     Full-text available via subscription   (Followers: 10)
HIV Australia     Full-text available via subscription   (Followers: 3)
HLA News     Full-text available via subscription   (Followers: 7)
Hong Kong J. of Emergency Medicine     Full-text available via subscription   (Followers: 1, SJR: 0.173, h-index: 7)
Idiom     Full-text available via subscription   (Followers: 1)
Impact     Full-text available via subscription   (Followers: 1)
InCite     Full-text available via subscription   (Followers: 24)
Indigenous Law Bulletin     Full-text available via subscription   (Followers: 13)
InPsych : The Bulletin of the Australian Psychological Society Ltd     Full-text available via subscription   (Followers: 3)
Inside Film: If     Full-text available via subscription   (Followers: 8)
Institute of Public Affairs Review: A Quarterly Review of Politics and Public Affairs, The     Full-text available via subscription   (Followers: 12)
Instyle     Full-text available via subscription   (Followers: 1)
Intellectual Disability Australasia     Full-text available via subscription   (Followers: 7)
Interaction     Full-text available via subscription   (Followers: 3)

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Journal Cover Australian Tax Forum
  [2 followers]  Follow
    
   Full-text available via subscription Subscription journal
   ISSN (Print) 0812-695X
   Published by RMIT Publishing Homepage  [403 journals]
  • Volume 32 Issue 1 - Invisible taxation: Fantasy or just good service
           design?
    • Abstract: Langham, Jo’Anne; Paulsen, Neil
      This article introduces a new concept for design and evaluation of public services, and taxation in particular. The approach is novel as it draws from multiple domains to construct and propose a measure of administrative effectiveness as an alternative to traditional "service" quality. The article explores the commonalities between service delivery in public administration and the private sector. Exceptional service places the customer at the centre of the experience, achieving a balance between the needs of the organisation and those of the customer. Client service may involve more than one interaction, utilising multiple channels and touchpoints. An excellent client experience is created when the customer achieves the desired outcome with a high level of satisfaction and quality. Service quality is achieved through good service design.

      PubDate: Mon, 17 Apr 2017 13:42:56 GMT
       
  • Volume 32 Issue 1 - The relationship between CSR and tax avoidance: An
           international perspective
    • Abstract: Jones, Stewart; Baker, Max; Lay, Ben Forrest
      Corporate tax aggressiveness (or avoidance) is widely viewed as socially irresponsible and "unethical" (Hoi et al 2013; Sikka 2010). However, few corporate social responsibility (CSR) studies have considered tax aggressiveness as an explicit component/measure for understanding CSR activity. Based on US data, Hoi et al (2013) find some evidence that firms with excessive irresponsible CSR activities are more aggressive in avoiding taxes. However, they find no evidence of a more general relationship between CSR and tax avoidance. This finding contrasts with the Australian study of Lanis and Richardson (2012), which documents a strong negative relationship between CSR disclosure levels and tax aggressiveness (high CSR disclosure is associated with lower tax aggressiveness). Our study extends the literature by examining the CSR-tax avoidance relationship in a wider international context using sustainability ratings data provided by Ethical Investment Research Services. Based on a large sample of firms across several international reporting jurisdictions, we find some limited evidence of a negative relationship between CSR levels and tax aggressiveness, even after controlling for firm size, industry, region, risk, financial performance and other factors. However, the association is not consistent across all tax avoidance proxies tested nor CSR metrics utilised in this study. Furthermore, when we partition the regression analysis by region, the CSR-tax avoidance relationship was found to be significant on the Asian (including Oceania) sub-sample, but is largely insignificant on the North American, European and UK sub-samples.

      PubDate: Mon, 17 Apr 2017 13:42:56 GMT
       
  • Volume 32 Issue 1 - What can the United Kingdom's tax dispute resolution
           system learn from Australia? An evaluation and recommendations from a
           dispute systems design perspective
    • Abstract: Jone, Melinda
      The way in which tax disputes are managed and resolved can have a significant impact on the overall experience that taxpayers may have in interacting with revenue authorities. This in turn can impact on taxpayer voluntary compliance. A number of revenue authorities around the world have introduced various initiatives aimed at preventing or resolving disputes earlier in the disputes process. One of which is the introduction of in-house facilitation, a form of alternative dispute resolution (ADR) that generally utilises a revenue authority member of staff trained in mediation techniques to help facilitate an agreement between parties. HM Revenue and Customs (HMRC) in the United Kingdom (UK) and the Australian Taxation Office (ATO) in Australia formally adopted forms of in-house facilitation programs in 2013 and 2014, respectively. Set against this background, this article uses dispute systems design (DSD) principles to evaluate the tax dispute resolution system in the UK and consequently makes recommendations for improvements to the system, drawing from DSD features of the Australian tax dispute resolution system and the ATO's current "Reinventing the ATO" transformation project. The recommendations put forward in this article include a greater integration of the dispute resolution system and ADR within the overall tax administration system and improvements in the support of the system by HMRC members at all levels.

      PubDate: Mon, 17 Apr 2017 13:42:56 GMT
       
  • Volume 32 Issue 1 - The dissenting opinion of BRICS practitioners on the
           BEPS agenda
    • Abstract: Eberhartinger, Eva; Petutschnig, Matthias
      Our research investigates the opinions on the OECD BEPS Action Plan of tax experts from practice in BRICS countries vis- -vis developing countries and OECD countries. In an adaptive conjoint analysis, we find that experts from BRICS countries have a substantially different view on the effectiveness of the OECD BEPS Actions and the measures as suggested in the Action Plan. This supports the notion that OECD countries act in their own interests and reach out to non-OECD countries more to seek support for their own agenda than to truly include their priorities. Also, it can be expected that BRICS countries will increasingly assume the role of a norm maker in future international tax policy. Our results contribute to the current reorganisation of the principles of international taxation, and highlight the OECD BEPS Actions that are perceived as being of the highest importance.

      PubDate: Mon, 17 Apr 2017 13:42:56 GMT
       
  • Volume 32 Issue 1 - Tax simplification [Book Review]
    • Abstract: Pinto, Dale
      Review(s) of: Tax simplification, edited by Chris Evans, Richard Krever and Peter Mellor.

      PubDate: Mon, 17 Apr 2017 13:42:56 GMT
       
  • Volume 32 Issue 1 - The impact of tax on the prospects of achieving target
           retirement wealth in Australian default superannuation plans
    • Abstract: Samarkovski, Lisa; Copp, Richard; Wiafe, Osei K; Freudenberg, Brett
      Prior empirical studies on superannuation in Australia have investigated the adequacy of superannuation to fund retirement on a pre-tax basis. Also, government policy in this area is often predicated on simplistic assumptions and methodologies, with little or no empirical evidence of the impacts of superannuation taxation arrangements on retirement wealth and the adequacy of default superannuation plans. This "baseline" study fills this gap in the literature by providing evidence about the prospect of a representative member of a complying superannuation fund in Australia, on retirement, having sufficient accumulated superannuation to adequately fund their retirement under current taxation arrangements. We assume the fund utilises a typical default asset allocation, and we use a bootstrap simulation approach to generate relevant asset returns. We compare a representative retiree's terminal wealth at vesting age with a nominal retirement wealth target. Our results suggest that a representative member under current superannuation taxation arrangements has a roughly 50% chance of not accumulating sufficient superannuation to meet a reasonable retirement wealth target by retirement age.

      PubDate: Mon, 17 Apr 2017 13:42:56 GMT
       
  • Volume 32 Issue 1 - Estimating aggregate tax compliance costs: A new
           approach using a state space model
    • Abstract: Wu, Hao; Tran-Nam, Binh
      This article aims to develop a general statistical method for estimating tax compliance costs in Australia on an annual basis. The proposed approach represents an attractive alternative to the traditional, large-scale survey method which is known to be expensive and time-consuming to conduct. A state space mode is applied to a series of tax administrative costs, approximated by annual expenditures incurred by the Australian Taxation Office. This produces estimated annual growth rates of Australian's tax compliance costs. Combining the growth rates obtained from the state space model with a comprehensive survey-based estimate of tax compliance costs in a particular year, an annual series of tax compliance costs can then be generated. Note that the proposed method has general applicability and the use of Australian data is a mere illustration.

      PubDate: Mon, 17 Apr 2017 13:42:56 GMT
       
  • Volume 32 Issue 1 - Did tax cuts on earned income reduce welfare
           participation in Canada?
    • Abstract: Berg, Nathan; Gabel, Todd
      From 1986 to 2005, Canadian provinces used earnings exemptions to modify effective marginal tax rates on welfare participants' labour market earnings. Two policy variables were used: an exemption threshold and an above-threshold marginal tax rate. We estimate the effects of these two policy variables on provincial rates of welfare participation, while controlling for heterogeneous combinations of other welfare reforms and macroeconomic conditions across provinces and through time. The data reveal large and statistically significant effects of earnings exemptions on welfare participation. Reducing the marginal tax rate levied on welfare participants' earned income by 50 percentage points was associated with a two percentage point reduction in the average province-year's participation rate or, equivalently, a 23% relative reduction below the unconditional mean rate of participation. Earnings thresholds and above-threshold marginal tax rates interact in ways that make it difficult to predict how changing either policy parameter in isolation is likely to affect participation. Cutting above-threshold marginal tax rates would appear to be the strongest variable through which earnings exemptions may effectively reduce welfare participation.

      PubDate: Mon, 17 Apr 2017 13:42:56 GMT
       
  • Volume 32 Issue 1 - Index
    • PubDate: Mon, 17 Apr 2017 13:42:56 GMT
       
  • Volume 31 Issue 4 - Sustainably funding transportation infrastructure: Tax
           fuel or miles?
    • Abstract: Mann, Roberta F
      The United States faces an infrastructure crisis. The United States has funded its transportation system with a dedicated tax on gasoline, which has not been increased for over two decades. The funding structure for highways and transit is not working for today's transportation needs. As motor vehicles have become more efficient, they use less fuel, which means less revenue for the transportation system. This revenue shortfall leads to consideration of a tax shift from fuel taxes to vehicle miles travelled taxes. A shift from taxing fuel to taxing miles travelled creates many policy implications, including whether replacing fuel taxes with vehicle miles travelled taxes would encourage the use of less fuel efficient vehicles, with a resulting negative impact on the environment. This article considers the benefits and detriments of the different funding approaches for transportation needs.

      PubDate: Thu, 16 Feb 2017 14:30:02 GMT
       
  • Volume 31 Issue 4 - Chinese tax policy and the promotion of agricultural
           cooperatives and environmental protection
    • Abstract: Butcher, Bill; Xu, Yan
      China's remarkable economic growth over the past 35 years has come at a cost, not least being a significant deterioration in its natural environment. Chinese authorities have responded to this challenge with a range of measures including the imposition of specifically targeted environmental imposts on business enterprises. In addition, the Chinese central government recently introduced a broader draft environmental tax law directed at air, water, noise and solid waste pollution.

      At the same time, China has been pursuing a separate policy of encouraging the development of agricultural cooperatives. Cooperatives of all types play an important part in China's economic and social development but agricultural cooperatives have a particular importance given their role in assuring a stable food supply. They bring benefits in the form of economic stimulation, social cohesion and increased productivity. The Chinese central government, recognizing the importance of these benefits, has provided incentives to the development of cooperatives, specifically exemptions from VAT and stamp duty. Local governments in their turn have provided incentives, notably exemptions from a range of taxes including land use tax, business tax and tax registration fees.

      This paper examines the extent to which Chinese cooperative enterprises - and agricultural cooperatives in particular - can and should be subjected to environmental imposts and how the two policy goals of environmental protection and the promotion of agricultural cooperatives can best be aligned to best ensure positive outcomes for both.

      PubDate: Thu, 16 Feb 2017 14:30:02 GMT
       
  • Volume 31 Issue 4 - Will cars go green under the ACT's reformed vehicle
           purchase tax?
    • Abstract: Mortimore, Anna
      This article revisits the Australian Tax Forum research article, "Will cars go green in the ACT?" (2015). The Australian Capital Territory was the first jurisdiction in Australia to reform its vehicle purchase tax/duty on the basis of new vehicles' "environmental performance", in what was known as the Green Vehicle Duty Scheme (GVDS). The analysis of that tax instrument in 2015 concluded that it was not environmentally effective in influencing car purchasing trends towards lower CO2‑-emitting vehicles. A later reform of the GVDS, reflecting the federal government's "Green Vehicle Guide", replaces the GVDS with a new instrument, the Vehicle Emission Reduction Scheme (VERS), which commenced on 29 June 2015.1 This article considers whether the VERS instrument might usefully be adopted by other state and territory governments to improve fuel efficiency and reduce CO2 emission from light vehicles. It concludes that the tax design and price signal reforms set out in the VERS do not promote environmental performance better than its predecessor GVDS.

      PubDate: Thu, 16 Feb 2017 14:30:02 GMT
       
  • Volume 31 Issue 4 - Tax and the environment: An evaluation framework for
           tax policy reform Group Delphi study
    • Abstract: Stoianoff, Natalie P; Walpole, Michael
      This paper reports on the Delphi Study undertaken by the authors in the development of a tax policy analysis framework that can be utilised to evaluate the effectiveness of Environmental Tax Measures (ETMs), building that framework from a critical assessment of the menu of factors advanced as possibilities in the prior literature. The ETMs are more commonly referred to as tax concessions or subsidies and are a form of tax expenditure used by governments to intervene in markets and influence the behaviour of particular taxpayers or industries. Such concessions need to be evaluated to assess their efficiency and effectiveness among other criteria. The Delphi Study was undertaken by bringing together an international group of expert environmental taxation scholars (the Reference Group) to participate in a Roundtable held during the 16th Global Conference on Environmental Taxation at UTS in September 2015. This is a variation on the Group Delphi method. While the Delphi method is traditionally based on anonymity, the Group Delphi assembles the expert panel to take part in a structured communication process using rotating subgroups to address the relevant questionnaire(s) (applying Likert scaling) and open questions, building consensus and defining disagreement by employing plenary discussions between iterations to foster peer review. The Roundtable utilised a single group divided into several subgroups and two plenary discussions to refine and rank the evaluation criteria. The questionnaires, both before and during the Roundtable, were designed to obtain personal responses to the issues posed and to allow the experts to verify their views. The Reference Group participants were asked to examine the adequacy and completeness of a list of pre-selected evaluation criteria, and to update that list with other necessary criteria. In addition, they were asked to prioritise the most appropriate criteria for the evaluation of ETMs. In this paper, the authors analyse these results, taking into consideration both the rankings and the issues raised about the criteria both through the questionnaires and during the Roundtable.

      PubDate: Thu, 16 Feb 2017 14:30:02 GMT
       
  • Volume 31 Issue 4 - Is there a role for tax incentives for the protection
           of freshwater resilience?
    • Abstract: Jarvie, Deborah L
      The planet is facing unprecedented growth in population, energy demands and water usage, all of which significantly impact one another. This article highlights a research study undertaken to explore the role of tax incentives for innovation for freshwater protection in this "water‑-energy nexus". The study looked at the impact of the unconventional natural gas industry (in Alberta, Canada) on freshwater sources particularly aquifers.

      The current regulatory structure of command and control (CAC) directives was examined and compared to a policy framework inclusive of CAC, market incentives and stakeholder engagement. The study concluded with the recommendation that a framework for the management of groundwater resilience is necessary to recognise the temporal and spatial differences between economic and ecological systems, and to protect the finite supply of freshwater.

      PubDate: Thu, 16 Feb 2017 14:30:02 GMT
       
  • Volume 31 Issue 4 - Index
    • PubDate: Thu, 16 Feb 2017 14:30:02 GMT
       
  • Volume 31 Issue 3 - SMEs tax compliance: A matter of trust?
    • Abstract: Tan, Lin Mei; Liu, Xiaoqian
      The "slippery slope framework"1 suggests there are two main determinants of tax compliance: trust in tax authorities and the power of tax authorities. This study draws on this framework to investigate empirically the effect of trust in tax authority and the power of tax authority on taxpayers' compliance behaviour in New Zealand. In addition, the study also proposes to examine the effects of trust dimensions (trustworthiness, trust propensity and fairness).

      A self-administered questionnaire was used to collect data from a sample of small and medium-sized business enterprise taxpayers nationwide. The results show that power (both legitimate and coercive) was positively associated with enforced tax compliance, whereas trust was positively associated with voluntary tax compliance. Trust and legitimate power were found to be positively correlated, whereas trust and coercive power were negatively correlated. To explain what trust in tax authority represents, this study shows that trustworthiness and trust propensity were positively correlated with trust in tax authority. The significant association between procedural fairness and trust in tax authority further suggests that procedural fairness is more important in cultivating trust in tax authority compared to distributive and retributive fairness. When all these variables were considered simultaneously in the prediction of voluntary compliance, trust in authority, their ability and benevolence were significant factors. In the case of enforced compliance, both types of power, coercive and legitimate, and tax knowledge were significant factors. Power and trust therefore lead to enforced and voluntary compliance, respectively, in a positive way. The theoretical assumptions made under the "slippery slope framework" were supported by the results of this study.

      PubDate: Wed, 19 Oct 2016 21:03:38 GMT
       
  • Volume 31 Issue 3 - Clash of the deeming provisions: Pre-CGT concessions,
           tax consolidation and policy in the federal court
    • Abstract: Barros, Carlos; Teo, Eu-Jin; Hinchliffe, Sarah
      The Federal Court of Australia in Financial Synergy Holdings Pty Ltd v FCT endeavoured to effectively reconcile complex and inconsistent deeming provisions in relation to capital gains tax (CGT) and tax consolidation. The interpretative approach that was adopted at first instance resolved the matter directly at hand, but also raised a number of problems that may not have been immediately apparent. In one view, these seemingly unforeseen complications would arise because of the special rules that govern tax consolidation, and might manifest themselves: (1) on the wholesale or staggered disposal of membership interests in a subsidiary member by a consolidated group; and (2) in terms of the potentially narrow scope of the CGT concession created by the pre-CGT proportion provisions. This article therefore puts forward an alternative consideration of the interaction between the provisions at issue, an approach consistent with that adopted by the court on appeal and which addresses, to some extent, the problems that might be said to arise as a result of the approach that was accepted at trial.

      PubDate: Wed, 19 Oct 2016 21:03:38 GMT
       
  • Volume 31 Issue 3 - The evolution of corporate taxation - a work in
           progress
    • Abstract: Spence, Ken
      During my professional career, Australia's corporate tax system has changed dramatically to become one of the most sophisticated/complex in the world.

      Mindful of these fundamental changes in Australia's corporate tax system, I read with interest a recent article written by The Australian Financial Review's political editor, Laura Tingle, entitled 'How we forgot how to govern'.1 In this article, Laura Tingle laments the loss of 'memory' in politics and policy-making in Australia, as the following quotations from the article's introduction evidence:

      Without memory there is no context or continuity for the making of new decisions. We have little choice but to take these decisions at face value, as the inevitable outcome of current circumstances. The perils of this are manifest. Decisions are taken that are not informed by knowledge of what has worked, or not worked, in the past, or even by conscious analysis of what might have changed since the issue was last considered ...

      PubDate: Wed, 19 Oct 2016 21:03:38 GMT
       
  • Volume 31 Issue 3 - The impact of recent tax changes on tax complexity and
           compliance costs: The tax practitioners' perspective
    • Abstract: Tran-Nam, Binh; Lignier, Philip; Evans, Chris
      This article reports the results of an online survey of Australian tax practitioners conducted in May 2014. The purpose of the survey was to gain further insight into how tax changes impact on the role of tax practitioners in assisting their clients to comply with tax obligations (including tax planning). The survey was also designed to identify the possible managerial benefits that business taxpayers may derive from their relationship with a tax practitioner. This article focuses only on the first objective of the survey.

      The online survey attracted 241 respondents and analysis of the data obtained reveals a number of key findings, some of which are confirmatory. First, respondents see tax planning as being almost as important as tax compliance in their role as tax practitioners. As might be expected, the perceived importance of tax planning becomes stronger as firm size becomes larger. Second, respondents consider that the frequent changes to tax rules over the previous five-year period had an adverse impact on their practice and the nature of the tax services provided to their clients. They also perceive those frequent changes as a main driver of tax complexity. Third, respondents claim that they incur non-trivial annual costs of coping with tax changes and can ultimately pass on only a small proportion of these costs to their clients. Fourth, respondents exhibit a largely negative view about the impact of cumulative tax changes over the previous five-year period on their ability to advise clients with certainty, particularly in relation to tax planning; and on the time and stress associated with tax return preparation.

      PubDate: Wed, 19 Oct 2016 21:03:38 GMT
       
  • Volume 31 Issue 3 - Tax collection, recovery and enforcement issues for
           insolvent entities
    • Abstract: Villios, Sylvia
      This article describes the ATO's debt collection framework, including the number of debt collection strategies that the ATO has developed, giving particular attention to the position of a corporate tax debtor that is approaching insolvency within the ATO's debt collection framework. In the context of a tax debtor that is approaching insolvency, it is evident that the manner in which the ATO administers the tax law has the potential to impact on the corporate tax debtor, as well as a number of other stakeholders.

      In the current economic climate, the ATO is most concerned about mitigating the risk to the revenue of non-compliance and, more broadly, carefully managing its approach to debt collection to contain debt levels at acceptable limits. An analysis is made as to whether the ATO's administrative practices are achieving the recognised tax policy criteria of fiscal adequacy, efficiency, equity and simplicity. This analysis highlights areas of weakness within the current ATO's debt collection framework and the international experience is drawn on to discuss possibilities for future action. In order to successfully achieve the recognised tax policy criteria, a few themes will emerge in this article. These themes include the importance of early intervention, the early mandatory assessment of business viability, tax debtor engagement with the ATO and of striking the right balance of flexible delivery while fostering a positive compliance culture when administering the tax law.

      PubDate: Wed, 19 Oct 2016 21:03:38 GMT
       
  • Volume 31 Issue 3 - E-filing and compliance risk: Evidence from Australian
           personal income tax deductions
    • Abstract: Warren, Neil
      Two major advances in personal income tax administration over recent decades are the pre-filling of tax returns and the electronic lodgement of those returns. However, pre-filling has been largely restricted to income and information reported in previous years, not current year costs incurred in generating taxable income (or deductions). This has not constrained national revenue bodies from putting in place incentives for greater take-up of e-filing as in the case of Australia where with electronically filed personal tax returns, the ATO has a general commitment to make any refunds in 12 days or less while with paper returns, it is 50 days. What has not been adequately investigated is whether incentivising e-filing by self-preparers, at a time when pre-filling is focussed mostly on income with less on deductions, poses a potential compliance risk. This paper investigates this issue in the case of the Australian personal income taxpayers over the period 2003-04 to 2013-14 and whether there is a distinct change in the deductions claim behaviour of those self-preparers lodging electronically via e-tax and myTax compared to those lodging paper returns or via tax agents. The paper finds that over the 10-year period studied, there were distinct changes in the work-related expense deduction claims behaviour of self-preparers relative to those using a tax agent, with e-tax self-preparers having a significantly increased incidence of claims, even though the average level of relative claim declined. In an environment with incentives for electronic lodgement and limited pre-filling of deductions, it is concluded that this differential behaviour warrants further study from both a compliance risk perspective as well as the appropriateness of the current policy treatment of deductions.

      PubDate: Wed, 19 Oct 2016 21:03:38 GMT
       
  • Volume 31 Issue 3 - Design alternatives for an Australian allowance for
           corporate equity
    • Abstract: Freebairn, John
      Alternative details of an allowance for corporate equity (ACE) tax to replace the corporate income tax in Australia are assessed in terms of comparative effects on market outcomes, government revenue, efficiency, equity and simplicity. At the corporate level, alternative measures of the equity capital base, the ACE deduction rate, the ACE tax rate and the treatment of losses are evaluated. In general, the unambiguous superiority of one alternative cannot be established. Also discussed are the status quo versus alternative complementary changes to current arrangements for the taxation of capital income of resident savings, withholding taxes on non-resident returns, and asset taxes. Again, a range of acceptable alternative details for the design of a comprehensive capital income tax reform package, including an ACE, are available.

      PubDate: Wed, 19 Oct 2016 21:03:38 GMT
       
  • Volume 31 Issue 2 - Tax compliance and cultural values: The impact of
           "individualism and collectivism" on the behaviour of New Zealand small
           business owners
    • Abstract: Yong, Sue; Martin, Fiona
      Due to changes in immigration rules and globalisation, most developed countries including Australia, Canada, New Zealand, the United Kingdom and the United States of America are becoming more culturally diverse. The consequence of cultural diversity challenges the present assumption of homogenous resident taxpayers. This leads to the need to examine existing tax policies and administration. Sparse research on tax compliance and culture also provides the rationale for an in depth qualitative study of ethnic small business taxpayers' compliance behaviours. This study examines the attitudes and abilities of small business operators in New Zealand towards paying their taxes on time. The small business operators are categorised, using Statistics New Zealand categories, into New Zealand's four largest ethnic taxpayer groups: Europeans, Asians, Maori and Pacific peoples. The study adopts a qualitative research methodology and evaluates the taxpayers' behaviour through the lens of the cultural values of "individualism" and "collectivism". The results of this study are relevant for tax administrators, academics and practitioners in New Zealand and also Australia, in view of the fact that Australia is also a multicultural nation.

      PubDate: Tue, 5 Jul 2016 20:20:36 GMT
       
  • Volume 31 Issue 2 - Tax literacy in Australia: Not knowing your deduction
           from your offset
    • Abstract: Chardon, Toni; Freudenberg, Brett; Brimble, Mark
      In times of global economic uncertainty and in a climate of increased consumer responsibility for financial decisions, maintaining a financial environment where consumers are protected from risk and continue to have opportunities to create wealth should be critical for governments, business and administrators. The Australian Government has recognised that, for those with the lowest levels of financial literacy, specific financial literacy programs can equip them with the appropriate financial skills and knowledge to ensure they can make well informed decisions and be less vulnerable to scams and market risks.

      One of the main aims of increasing the overall financial literacy of populations is creating an environment where consumers have the knowledge, skills and confidence to protect them from financial risk. It is argued that taxation consequences often play an important role in investment decisions and are often the primary reason why people seek assistance and advice from professionals. It is also argued that making poor taxation decisions through a lack of basic understanding can pose significant risks to a person's overall financial position and financial decision-making. Indeed, Chardon has argued that the notion of financial capability should include notions of tax and superannuation. Ho we ver to what extent do Australians understand basic tax concepts, that is - what is their "tax literacy"?

      The current study is the first to empirically examine the tax literacy of Australians and whether there are any correlations with certain demographical factors. The study involved firstly a series of focus group interviews to determine what concepts should form part of a tax literacy score (TLS). This was then followed by a survey completed by over 600 Australians to determine their TLS. In measuring the levels of tax literacy in Australia, it was found that approximately 81% of Australians have a TLS at the "basic" or higher level. This, in turn, means that 19% of Australians have a TLS classified as either "poor" or "low' Also, it was found that similar demographic groups for financial literacy were likely to have lower levels of tax literacy. It was also found that higher levels of tax literacy were found in those groups having a greater connection to employment The findings of this research have practical policy implications, in that the results can assist policymakers and administrators in their understanding of what areas of tax the general population needs assistance with and can help shape communication and education strategies.

      PubDate: Tue, 5 Jul 2016 20:20:36 GMT
       
  • Volume 31 Issue 2 - Resolving Australian tax controversies: Does the tax
           jurisprudence under the European convention on human rights suggest a
           better way?
    • Abstract: Dabner, Justin
      In both his 2013 and 2014 annual reports, the Australian Inspector General of Taxation wrote of the need to consider the adoption of a taxpayers' bill of rights in Australia. While a charter of taxpayer rights has been a feature of ATO administration for almost two decades, it does not provide a legal remedy for an aggrieved taxpayer. In the absence of constitutional protection for fundamental rights, and the inapplicability of Australian human rights legislation to taxation matters, the courts have been reluctant to extend legal protections to taxpayers. If neither the Taxation Administration Act 1953 (Cth) (TAA) nor the Administrative Decisions (Judicial Review) Act 1977 (Cth) are applicable then, typically, taxpayers are left to the vagaries of the ATO's internal dispute resolution procedures or to attempt to convince the Ombudsman, and now Inspector General, of the merits of their case.

      PubDate: Tue, 5 Jul 2016 20:20:36 GMT
       
  • Volume 31 Issue 2 - Finally, a goods and services tax for Malaysia: A
           comparison to Australia's GST experience
    • Abstract: Kraal, Diane; Kasipillai, Jeyapalan
      Malaysia had two attempts since 2005 to introduce a consumption tax, and on the third and finally successful attempt, its Goods and Services Tax Act 2014 took effect from April 2015. Similarly, Australia's path to a broad based consumption tax was hard fought, with three attempts to 1981 by then Coalition Treasurer, John Howard. The next proposal in 1985 by Paul Keating as Federal Treasurer failed through lack of internal party support and an unconvincing argument of tax efficiency over regressivity. The 1993 attempt by then Federal Opposition leader, John Hewson had a goods and services tax (GST) on the party platform, but he failed to win over the electorate. Australia's GST was finally implemented by the Howard Government in 2000.

      This article concerns an investigation into Malaysia's recent introduction of a GST and seeks some answers to explain the issues delaying its previous attempts. Australia's GST experiences from 1985 to 2000 are compared to Malaysia's delayed introduction of the GST over the period 2005 to 2014 and its implementation in 2015. The focus, in particular is on two issues underpinning the delays: tax architecture and GST educational support. Comparative data is sourced from academic journals, Malaysia's mainstream newspapers and online commentaries.

      Findings suggest that a key factor for Malaysia's delayed GST includes flawed tax architecture, as income tax rates were pre-emptively lowered in anticipation of the passage of the second, failed attempt in 2009 at passing a GST Bill through the Malaysian Parliament. By contrast, Australia's tax architecture was not compromised in the same way as cuts to income tax rates and its new GST regime were legislated concurrently for commencement in 2000. Further concerns raised by the Malaysian electorate indicate that clearly targeted GST educational programs are necessary for the continuance of effective implementation.

      PubDate: Tue, 5 Jul 2016 20:20:36 GMT
       
  • Volume 31 Issue 2 - Stapled securities: Antipodean anomaly or adaptable
           innovation?
    • Abstract: Davis, Kevin
      The issuing of stapled securities (such as a unit in a trust and a share in a company) which cannot be traded separately occurs relatively frequently in Australia but is not common elsewhere. This article outlines the features and use of stapled security structures and examines explanations for their popularity in Australia, such as tax, behavioural finance, and governance aspects. It considers the use of such structures, and regulatory impediments, in other economies.

      PubDate: Tue, 5 Jul 2016 20:20:36 GMT
       
  • Volume 31 Issue 2 - International tax planning by multinationals:
           Simulating a tax minimising intercompany response to the OECD's
           recommendation on BEPS Action 4
    • Abstract: Kayis-Kumar, Ann
      In October 2015, the OECD/G20 presented their final report on the Base Erosion and Profit Shifting (BEPS) Project. This article presents a unique analysis of the OECD/G20's recommendation on Action 4 by utilising tax optimisation modelling to simulate and examine a hypothetical multinational enterprise's (MNE's) behavioural response to this recommendation. The literature to date has primarily focused on the "debt bias", which arises from the distortion in the tax treatment between debt and equity financing. The BEPS Project is no exception, despite acknowledging that the "mobility and fungibility of money makes it possible for multinational groups to achieve favourable tax results", the focus has remained on the debt bias. Prior work by the author introduced a broader conception of funding biases; specifically, the tax-induced cross-border "funding bias". The funding bias includes intercompany licensing and leasing activities in addition to debt and equity financing.

      These four forms of fungible intercompany financing are built into the tax optimisation model developed by this article. This model presents a unique contribution to the literature by simulating complex cross-border intercompany tax planning strategies. This facilitates a formal analysis of one of the most significant challenges presented by the mobility and fungibility of capital, namely, anticipating how an MNE structures its internal affairs in a tax-minimising manner given the current tax regime - and designing improvements to tax laws accordingly.

      The model developed by this article shows that the OECD's fixed ratio rule is more effective than the current regime of thin capitalisation rules at protecting the tax revenue base from the most tax-aggressive MNEs. However the model also indicates that it is ultimately more effective to equalise the tax treatment among otherwise fungible intercompany funding activities. This outcome is consistent with the principle of tax neutrality, which suggests that, ceteris paribus, all like income should be treated alike for tax purposes. This shows that rules eliminating the "underlying disease" (the tax incentive for thin capitalisation) are more effective at targeting BEPS than rules which mitigate the "symptom" (such as thin capitalisation rules or the OECD's fixed ratio rule).

      PubDate: Tue, 5 Jul 2016 20:20:36 GMT
       
  • Volume 31 Issue 1 - Fiscal responses to climate change in Australia: A
           comparison with California
    • Abstract: Dabner, Justin
      Global initiatives to reduce emissions can be categorised as either regulatory measures or measures that seek to place a price on carbon. Most jurisdictions employ a combination of the two, with pricing measures generally preferred by economists. Where carbon is priced, this is typically achieved by imposing a carbon tax and/or an emissions trading scheme (ETS).

      Australia introduced a nationwide ETS from 1 July 2012, with California (and Quebec) following suit from 1 January 2013. The Australian ETS was set to link with that of the European Union from 1 July 2014 and linkage with New Zealand was also being explored. Meanwhile, California and Quebec linked six months earlier. The first tentative steps towards a global carbon market seemed underway.

      PubDate: Tue, 12 Apr 2016 04:19:08 GMT
       
  • Volume 31 Issue 1 - Developing countries and the automatic exchange of
           information standard - A "one‑size‑fits‑all" solution?
    • Abstract: Sadiq, Kerrie; Sawyer, Adrian
      Recently, the Organisation for Economic Co‑operation and Development (OECD), at the invitation of G20 countries, developed what it refers to as the new single global standard for the automatic exchange of information (AEOI) between key revenue authorities worldwide. This standard, if adopted by a country, would require the annual AEOI relating to financial accounts obtained from financial institutions and exchanged in a common reporting format or standard. Theoretically, the adoption of the AEOI standard on a global scale would equip all countries to address the illicit flow of money to locations which result in tax avoidance and other forms of non‑compliance. However, the success of the AEOI standard relies on countries to be able to first, collect and supply the information required and second, effectively use and benefit from the information provided to them. This means that such an adoption places an onerous administrative burden on a country and this is arguably especially the case for developing countries which do not have the same level of administrative resources and intellectual capital as developed countries.

      PubDate: Tue, 12 Apr 2016 04:19:08 GMT
       
  • Volume 31 Issue 1 - Reinventing administrative leadership in Australian
           taxation: Beware the fine balance of social psychological and rule of law
           principles
    • Abstract: Sharkey, Nolan; Murray, Ian
      The Australian Taxation Office's goal of "reinventing" the way it goes about administering the Australian federal tax system raises fundamental questions about the role and implications of administrative "leadership". This article considers administrative leadership from the general perspectives of rule of law principles and leadership theory, with a focus on the social psychology and public administration literature. The article questions whether a greater focus on administrative leadership might conceal potential problems when viewed through the lens of the interaction between the rule of law and leadership theory in building trust in tax administration. It is the second of two articles to do so. The first focused on China. This article uses Australia as an exemplar, so that the two articles allow for an examination of administrative leadership in a jurisdiction with the weak rule of law and with strong rule of law. Ultimately, it is suggested that before pursuing administrative leadership to achieve change or influence regulates, the Commissioner of Taxation must be careful to define precisely what leadership will entail, to what extent it is proposed to be employed and how it might interact with upholding the rule of law. Simply advocating leadership as a positive is too simplistic an approach.

      PubDate: Tue, 12 Apr 2016 04:19:08 GMT
       
  • Volume 31 Issue 1 - Taxing corruption in Australia and New Zealand
    • Abstract: Marriott, Lisa
      Facilitation payments to foreign public officials are legal and tax deductible in Australia and New Zealand, within certain parameters. In light of increasing corruption in both countries, this study questions the reasonableness of allowing tax deductions for payments that are classified as bribes by many international bodies.

      There are multiple issues with allowing facilitation payments to foreign public officials to be tax deductible. First, if the value of the benefits must be "small" or "minor", as required by legislation, the primary argument in support of the retention of their tax deductible status that they are necessary to ensure businesses remain competitive becomes questionable. Denying tax deductions for small payments is unlikely to have a significant impact on the competitiveness of an entity. Second, there is a lack of clarity in relation to what is permissible in making the facilitation payment. Words and phrases such as "ensure or expedite", or "wholly or mainly" allow for broad interpretation of the legislation. Third, and perhaps most importantly, in New Zealand there is no need for the expenditure to have a nexus with the income earning process in order to claim a deduction for a facilitation payment. There appears to be no valid policy reason for why this expenditure is not required to meet the general test for deductibility.

      PubDate: Tue, 12 Apr 2016 04:19:08 GMT
       
  • Volume 31 Issue 1 - Tax avoidance scheme penalties and purpose
    • Abstract: Black, Celeste M
      The penalties triggered by involvement in schemes designed to reduce tax‑related liabilities are important elements of the penalty regime of the Taxation Administration Act 1953 (Cth). Both the scheme penalty applicable to taxpayers and the promoter penalty include a requirement that it is reasonable to conclude that an entity that entered into or carried out the scheme did so with the sole or dominant purpose of that entity or another entity obtaining a scheme benefit from the scheme. Although the phrasing of these tests borrows from the general anti‑avoidance rule of Pt IVA of the Income Tax Assessment Act 1936 (Cth), they differ in several important respects. This article examines the broader context and legislative history of these two scheme penalties as well as relevant court and tribunal decisions in order to determine the preferred construction of the purpose test in each case. In particular, this article considers whether these tests are, or should be, purely objective in nature or whether they admit into consideration the actual, subjective purpose of an entity taking part in the scheme.

      PubDate: Tue, 12 Apr 2016 04:19:08 GMT
       
  • Volume 31 Issue 1 - An empirical analysis of the tax burden of mining
           firms versus non‑mining firms in Australia
    • Abstract: Xuerui Li, Estelle; Tran, Alfred V
      This study investigates both the explicit and implicit tax burdens of mining firms versus non‑mining firms in Australia for the period from 2006 to 2009. Explicit tax burdens are measured by current effective tax rate. Implicit tax burdens are present if firms receiving tax subsidies suffer reductions in pre‑tax rate of return.

      The results show that mining firms have a lower explicit tax burden than non‑mining firms after controlling for firm size, capital intensity and foreign operations. Mining firms do not incur offsetting implicit tax on the mining‑specific income tax subsidies, but non‑mining firms suffer implicit tax on the tax subsidies received. Moreover, mining firms are found to have a significantly higher pre‑tax rate of return on equity than non‑mining firms because low resource taxes on resources extracted from Australia mean low cost of sales for mining firms.

      PubDate: Tue, 12 Apr 2016 04:19:08 GMT
       
 
 
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