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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: 14)
Aboriginal Child at School     Full-text available via subscription   (Followers: 4)
About Performance     Full-text available via subscription   (Followers: 11)
Access     Full-text available via subscription   (Followers: 26)
ACCESS: Critical Perspectives on Communication, Cultural & Policy Studies     Full-text available via subscription   (Followers: 11)
Accounting, Accountability & Performance     Full-text available via subscription   (Followers: 14)
ACORN : The J. of Perioperative Nursing in Australia     Full-text available via subscription   (Followers: 17, SJR: 0.103, h-index: 4)
Adelaide Law Review     Full-text available via subscription   (Followers: 20)
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: 9, SJR: 0.102, h-index: 5)
AlterNative: An Intl. J. of Indigenous Peoples     Full-text available via subscription   (Followers: 8)
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: 3)
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: 9, 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: 10, SJR: 0.672, h-index: 51)
Asia Pacific J. of Health Management     Full-text available via subscription   (Followers: 2)
Aurora J.     Full-text available via subscription  
Australasian Biotechnology     Full-text available via subscription   (Followers: 1, SJR: 0.1, h-index: 8)
Australasian Catholic Record, The     Full-text available via subscription   (Followers: 7)
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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)
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Australasian Music Research     Full-text available via subscription   (Followers: 3)
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: 4)
Australasian Policing     Full-text available via subscription   (Followers: 5)
Australasian Public Libraries and Information Services     Full-text available via subscription   (Followers: 39)
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: 5)
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: 3)
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: 7, SJR: 0.143, h-index: 4)
Australian Family Physician     Full-text available via subscription   (Followers: 3, 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: 4)
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   (Followers: 1)
Australian Humanist, The     Full-text available via subscription   (Followers: 4)
Australian Indigenous Law Review     Full-text available via subscription   (Followers: 17)
Australian Intl. Law J.     Full-text available via subscription   (Followers: 26)
Australian J. of Acupuncture and Chinese Medicine     Full-text available via subscription   (Followers: 4, SJR: 0.106, h-index: 3)
Australian J. of Adult Learning     Full-text available via subscription   (Followers: 13, SJR: 0.159, h-index: 7)
Australian J. of Advanced Nursing     Full-text available via subscription   (Followers: 11, 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: 4, 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: 6, SJR: 0.401, h-index: 18)
Australian J. of French Studies     Full-text available via subscription   (Followers: 7, SJR: 0.1, h-index: 5)
Australian J. of Herbal Medicine     Full-text available via subscription   (Followers: 4, SJR: 0.109, h-index: 7)
Australian J. of Language and Literacy, The     Full-text available via subscription   (Followers: 4, SJR: 0.399, h-index: 9)
Australian J. of Legal History     Full-text available via subscription   (Followers: 18)
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: 6)
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: 6)
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: 3)
Australian Tax Forum     Full-text available via subscription   (Followers: 2)
Australian Universities' Review, The     Full-text available via subscription   (Followers: 4)
Australian Voice     Full-text available via subscription   (Followers: 4)
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: 16, SJR: 0.31, h-index: 19)
British Review of New Zealand Studies     Full-text available via subscription   (Followers: 3)
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: 8)
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: 8)
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: 13)
Communities, Children and Families Australia     Full-text available via subscription   (Followers: 2)
Connect     Full-text available via subscription   (Followers: 1)
Contemporary PNG Studies     Full-text available via subscription  
Context: J. of Music Research     Full-text available via subscription   (Followers: 8)
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: 15, SJR: 1.737, h-index: 24)
Cultural Studies Review     Full-text available via subscription   (Followers: 15)
Culture Scope     Full-text available via subscription   (Followers: 2)
Current Issues in Criminal Justice     Full-text available via subscription   (Followers: 8)
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: 21)
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: 11)
Educational Research J.     Full-text available via subscription   (Followers: 16)
Electronic J. of Radical Organisation Theory     Full-text available via subscription   (Followers: 3)
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: 8)
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: 22)
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: 19)
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: 11)
He Puna Korero: J. of Maori and Pacific Development     Full-text available via subscription  
Headmark     Full-text available via subscription   (Followers: 1)
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Journal Cover Australian Tax Forum
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   ISSN (Print) 0812-695X
   Published by RMIT Publishing Homepage  [403 journals]
  • Volume 32 Issue 2 - Real VATs vs the good VAT: Reflections from a decade
           of technical assistance
    • Abstract: Gendron, Pierre‑Pascal
      This article explores the distinction between real value‑added taxes (VATs) and the good VAT in developing countries. The article draws on real‑world examples from a decade of work on technical assistance and international projects in Africa, the Caribbean, Central and South America, Central Asia, the Middle East and Persian Gulf regions. It reviews several problem areas that illustrate the depth of the divide between real VATs and the good VAT: first, the "big‑4" issues; second, situations when policy and administration clash; and third, situations in which coordination between agencies breaks down. "Big‑4" issues involve problems that plague many VATs in developing (and developed) countries: exemptions; non‑export zero rating; multiple rates; and unsuitable thresholds. Frontier issues (real property, financial services, and imported services and e‑commerce) also sharply highlight the disconnection between policy wishes and administrative realities in developing countries. Tax policy and administration often clash in the areas of registration and segmentation, VAT withholding, handling of refunds, and the failure to generally apply the statutory provisions of the VAT law and regulations. Coordination problems often arise between government agencies or ministries. Areas of conflict include: discretionary waivers; tax incentives; para‑fiscal levies; coordination of import duties, excises and VAT; and (last but not least) data integration between customs and domestic tax administrations. The conclusion sets out some ideas on the challenges for VAT to move forward.

      PubDate: Fri, 21 Jul 2017 15:10:58 GMT
       
  • Volume 32 Issue 2 - Mitigating VAT compliance costs - A developing country
           perspective
    • Abstract: Smulders, Sharon; Evans, Chris
      The large‑scale presence and the regressive nature of tax compliance costs, especially those in respect of the value‑added tax (VAT), are well documented features of the tax systems of developed countries. Although there is less evidence available in the case of developing countries, empirical studies strongly suggest that enterprises in these countries face similar problems. In this article, legal design and administrative features and other strategies adopted by governments and their revenue authorities in developed and developing countries to mitigate VAT compliance costs are considered and contrasted. The proposition that governments and revenue authorities in developing countries have learnt from developed countries and deployed more sophisticated technical and automated solutions will thus be evaluated. The article also highlights the benefits and importance of minimising the division between the legal and administrative design approaches to mitigating high VAT compliance costs. It concludes by making suggestions on further interventions that could be considered by developing countries to mitigate VAT compliance costs, perhaps improve compliance and therefore boost much needed VAT revenues.

      PubDate: Fri, 21 Jul 2017 15:10:58 GMT
       
  • Volume 32 Issue 2 - Relevance of the OECD International VAT/GST guidelines
           for non-OECD countries
    • Abstract: James, Kathryn; Ecker, Thomas
      The OECD International VAT/GST guidelines (OECD Guidelines) are the most significant global attempt to coordinate place of taxation rules for cross‑border supplies of services and intangibles so that the final consumption of such supplies are effectively taxed on a destination basis. However, given that the guidelines are formally a product of the OECD, it is important to assess their relevance for non‑OECD countries which might have different constraints, challenges and needs to their OECD counterparts.

      This article explores the relevance of the OECD Guidelines to non‑OECD countries by examining the rise of the VAT in non-OECD countries and highlighting some of the challenges and constraints that affect the realisation of tax and VAT reforms in these countries. It then examines the context and content of the OECD Guidelines with a view to these challenges and constraints. The article demonstrates that, although the guidelines are a significant step in the efforts to encourage global coordination on the taxation of cross-border supplies of services and intangibles, a number of technical, normative and administrative issues will require further review so that the guidelines are not merely relevant, but achievable for all countries with a VAT.

      PubDate: Fri, 21 Jul 2017 15:10:58 GMT
       
  • Volume 32 Issue 2 - GST/VAT general anti-avoidance approaches: Some
           preliminary findings from a comparative study of Australia and South
           Africa
    • Abstract: Datt, Kalmen; Nienaber, Gerhard; Tran-Nam, Binh
      The goods and services tax (GST) or value‑added tax (VAT) is the most rapidly spreading tax in the world. It accounts for a high proportion of tax revenue in both developing and developed countries. Despite its importance, there is a paucity of studies concerning GST/VAT avoidance. This article attempts to contribute to this relatively small body of literature by comparing and evaluating GST/VAT general anti‑avoidance approaches in Australia and South Africa. Both countries have a similar common law heritage and adopted a similar GST/VAT model, although the tax commenced at different times in each country and the two taxes have slightly different bases. An examination of the Australian and South African GST/VAT anti‑avoidance approaches reveals some interesting findings. The analysis undertaken by the authors suggests that, although there are differences in style in the drafting of the anti‑avoidance rules, the effect of each appears to be similar in both countries. There would appear to be two differences. First, the Australian Commissioner of Taxation has a discretion, if the Commissioner thinks it fair and reasonable, to make a compensating adjustment to the other party to the transaction if that party is disadvantaged by the Commissioner's determination. Second, the "do nothing" defence which has been negated in Australia may possibly still be available in South Africa.

      PubDate: Fri, 21 Jul 2017 15:10:58 GMT
       
  • Volume 32 Issue 2 - VAT withholding in Ethiopia: Implications for revenue
           collection and refunds
    • Abstract: Yesegat, Wollela Abehodie; Joseph, Sally-Ann
      Limited fiscal capacity poses a significant challenge in Ethiopia. Recently, Ethiopia has implemented a value‑added tax (VAT) withholding system on payments for acquisitions by governments and government bodies with the aim of mitigating evasion and increasing revenue collection. This study assesses the VAT withholding system and its implications for revenue collection and refunds. The findings are based on data collected through in‑depth interviews with selected officials from the Ethiopian Ministry of Finance and Economic Cooperation and Ethiopian Revenue and Customs Authority, and taxpayers in Addis Ababa. The interview data is supplemented by data and documents obtained from these government agencies.

      A trend analysis suggests that, overall, there is little change in revenue collection. The study finds that VAT withholding‑related refund requests are increasing and imposing a significant burden on the tax administration and business cash flows. In view of the problems of VAT withholding and poor revenue collections, this study suggests that the government should consider the possibility of abolishing the scheme and taking other measures, such as increasing the registration threshold. It is also important to enhance information exchange with government agencies and exclude those taxpayers who fail to comply with the tax system from the list of suppliers to the government.

      PubDate: Fri, 21 Jul 2017 15:10:58 GMT
       
  • Volume 32 Issue 2 - Untangling the worldwide VAT web on digital supplies
    • Abstract: Walpole, Michael; Stiglingh, Madeleine
      The imposition of value‑added tax (VAT) style consumption taxes on so‑called digital supplies is a challenge that has been made necessary by general trends of globalisation and the change in patterns of supply and consumption in the modern economy. Part of this challenge relates to the complexities associated with the supply of intangibles, and this complexity is exacerbated by the fact that many such supplies take place across international borders. Tax systems have long been attempting to meet such challenges and these efforts have been redoubled as a result of the OECD/G20 motivated base erosion and profit shifting (BEPS) initiatives aimed at reducing opportunities to minimise taxation using cross‑border structures and arrangements. At the same time, the OECD has been proactive in developing guidelines, for application internationally among OECD members, affecting the imposition of the VAT laws. The most common recent efforts to deal with cross‑border supplies of intangibles have been the burgeoning examples of the so‑called "Netflix tax". This is a tax on consumption that might initially be thought to tax consumption of movies, electronic games and similar forms of entertainment.

      PubDate: Fri, 21 Jul 2017 15:10:58 GMT
       
  • Volume 32 Issue 2 - The adoption of GST in Malaysia: Lessons not learned
           and a few new paths
    • Abstract: Kasipillai, Jeyapalan; Krever, Richard
      As one of the last countries in the region to adopt a goods and services tax (GST), or value‑added tax (VAT) as the tax is commonly labelled outside Anglo jurisdictions, Malaysia had no shortage of international and regional experiences to draw on when designing and implementing the new tax. While there have been some small hiccups in the adoption of the tax, the switch from a former sales tax (and service tax) to the GST has been a success from both fiscal and public acceptance perspectives. There is, however, room to view critically Malaysia's disregard of some aspects of good tax design, such as its enthusiastic adoption of GST concessions, seemingly ignoring lessons from abroad on their complexity, cost and targeting inefficiencies. Some aspects of the cross‑border supply rules, implementation arrangements and administration procedures may also be problematic. Other design features, however, such as the unique regime for small agricultural concerns and the rules for financial intermediary services may provide examples for other jurisdictions.

      PubDate: Fri, 21 Jul 2017 15:10:58 GMT
       
  • 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
       
 
 
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