Miscellaneous 1989

Australian tax reform in retrospect and prospect

Source: Australian Tax Research Foundation

Published Date: 1 Jan 1989

 

The publication contains 19 papers presented at an international conference on the subject held at Monash University in December 1986. Most of the papers have been revised to take some account of subsequent developments up to the end of 1987 and additional papers by Geoffrey Bascand and John Piggott on the conference theme have been substituted for their original contributions.

Contributors to the volume include leading economists in Australia and overseas, among them John Bossons, Sijbren Cnossen, Charles McLure, Patricia Apps, Geoffrey Brennan, John Piggott and Geoffrev Bascand. Apart from a general overview and international perspectives, topics covered at the conference include US and NZ tax reform; taxation of fringe benefits; capital gains; indexation and imputation; international aspects of tax reform in Australia; business tax reform; retirement savings; comparative analysis of income tax and transfer options; implications of alternative tax bases; technical superiority of VAT over RST; VAT for Australia; changes in Australian tax incidence; modelling Australian indirect tax reform; and shortrun macroeconomic effects of tax mix changes.

Sorry, this is subscriber only content.

To gain access to this material and much more - Subscribe Now.

(Note: Members can access Taxation in Australia journal articles without a Tax Knowledge Exchange subscription - please log in to access).

Already a Subscriber? Login now

Already a Subscriber? Login now

Details

The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))

("TTI")

The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.

Tags

Miscellaneous 1989

Share this page