ORCID Profile
0000-0002-4762-3905
Current Organisations
Queensland University of Technology (QUT)
,
Queensland University of Technology
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Public Economics- Taxation and Revenue | Law | Taxation Accounting | Taxation Law
Economic Framework not elsewhere classified | International Political Economy (excl. International Trade) | Taxation |
Publisher: Informa UK Limited
Date: 18-05-2021
Publisher: Canadian Tax Foundation
Date: 04-2019
DOI: 10.32721/CTJ.2019.67.1.KREVER
Abstract: The evolution of capital gains taxation in Australia parallels that in Canada in many respects. Federal income taxes were adopted in both countries during the First World War, and in both jurisdictions the courts interpreted the term "income," the subject of taxation, using United Kingdom judicial concepts that excluded capital gains from the tax base. In the last quarter of the 20th century, both countries amended their income tax laws to capture capital gains, and in both countries concessional rates apply. Initially, the Australian capital gains tax regime had rules that paralleled those in Canada in respect of the application of capital gains tax measures to non-residents, and the list of assets that might generate a capital gains tax liability for non-residents was similar in both countries. Australia changed course just over a decade ago with a decision to limit the income tax liability of non-residents in respect of capital gains to gains on land and land-rich companies alone, albeit with an extended definition of land to capture directly related interests such as exploration and mining rights. Consequently, until this decade, reform of Australia's regime imposing capital gains tax on non-residents focused on the concept of source as a primary driver, with the categories of taxable assets being gradually reduced. However, after more than a decade of unprecedented increases in housing prices in Australia, reform has moved away from addressing source to integrity matters. In Australia, as in Canada, there has been considerable investment in property, particularly residential property, by non-residents in recent years, and the government has sought ways to enhance the enforcement and integrity of the capital gains tax rules applying to non-residents disposing of Australian real property. Since 2013, Australia has proposed three separate measures to ensure integrity within this regime: removal of a concessional rate, introduction of a withholding tax, and removal of the principal residence exemption for non-residents. This article considers the history and development of Australia's capital gains tax regime as it applies to non-residents and examines the recent shift in focus from what is captured in the capital gains source rules to integrity provisions adopted to achieve both compliance and geopolitical objectives.
Publisher: SAGE Publications
Date: 13-09-2019
Abstract: The fourth industrial revolution has arrived however, this industrial revolution is unlike those witnessed in the past. Equal opportunity and growth have been replaced by the 21st century trend of rising inequality, in which advancement through digitisation and automation brings fortune to the few and hardship to the many, as income and property stratification grows. As a result, current tax systems are under pressure with displaced workers requiring support, and the fiscal purse, which has historically been funded by income taxes, being eroded due to a decreasing number of workers to tax. Conceivably, it is up to governments to address this ‘double negative effect’, but it is unclear how this could be achieved and what theoretical basis should be leveraged to do so. This article provides a discussion of three important normative philosophies of distributive justice, utilitarianism, libertarianism and John Rawls’ theory of justice, to determine a theoretical basis on which the redistribution of income via a tax on automation is justified. The pertinent theory is then operationalised with the proposal of three alternate models of taxation: a Pigouvian tax, a tax on economic rents and an appreciation tax. Each of these models is evaluated alongside a discussion on the shift in global tax policy from taxing income to taxing capital. This article argues that this shift is necessary to reduce income inequality and to ensure even the lowest common denominator is provided for, for we are the 99%. JEL Classification: H23, H25, K34, O23
Publisher: Emerald
Date: 03-2020
Abstract: Tax policymakers are currently navigating a path through a delicate dialectic of macro- and micro-level policy responses to the economic dislocation of the COVID-19 pandemic. The purpose of this paper is to examine initial tax measures that are aimed at helping taxpayers needing liquidity, solvency and income support. This study undertakes a review of key tax policy responses of six jurisdictions across the globe that have similar tax regimes and virus mitigation strategies (albeit with different outcomes). Key initiatives implemented from February to April 2020 by Australia, Canada, New Zealand, Singapore, South Africa and the UK are examined. This study indicates that tax concessions are a crude and mostly ineffective way of assisting in iduals and enterprises in difficulty. In the longer term, if the crisis prompts desirable reforms such as extending the recognition of tax losses, the income tax system will emerge fairer and more efficient. An investigation of the short-term reforms announced relating to asset write-offs, tax deferral, tax losses and goods and services tax/value-added tax rates in light of the liquidity, income support and stimulus objectives shows that in some cases the policies may have been misguided. The findings can be used by policymakers as the basis for designing better targeted alternative non-tax responses. Jurisdictional responses to tax policy reforms during a modern period of significant economic dislocation have yet to be documented in the literature. Specifically, this paper highlights the limitations of tax policy initiatives as a response to financial hardship.
Publisher: Elsevier BV
Date: 05-2019
Publisher: University Library System, University of Pittsburgh
Date: 17-06-2019
DOI: 10.5195/TAXREVIEW.2019.91
Abstract: Tax: Women, Work, and Family
Publisher: Informa UK Limited
Date: 07-03-2018
Publisher: ANU Press
Date: 07-11-2017
Publisher: SciTech Solutions
Date: 25-06-2020
DOI: 10.24200/JONUS.VOL5ISS2PP411-425
Abstract: Negara-Bangsa Proses dan Perbahasan (Malay for Nation-State: Process and Debate) by Abdul Rahman Embong, is a book that brings together nine essays on nation-state discussions written from 1995 to 2000. Five essays developed into Chapters 2, 4, 7, 8 and 9 were essays published in the Pemikir journal published by the Utusan Melayu Group while Chapters 5 and 6 were conference papers presented by Abdul Rahman in a seminar. All these essays have been updated and improved for the purpose of publishing this book. Additionally, Chapters 1 and 3 are new chapters written specifically for this book, which also debate on and discuss nation-states. Through this work, Abdul Rahman offers a continual, inclusive and semi-controversial perspective on important issues of Malaysia and its nation in particular and the world in general. The book also aims to promote deep discussion of the world of thought with the nation-state of Malaysia and the Malaysian nation as the main focus. Cite as: Razali, N. A., Mohd Suhaimy, K. A., & Jaes, L. (2020). Negara-bangsa: Proses dan perbahasan (Book review). Journal of Nusantara Studies, 5(2), 411-425. 0.24200/jonus.vol5iss2pp411-425
Publisher: Emerald
Date: 07-07-2014
Publisher: Emerald
Date: 11-11-2021
Abstract: There are many success stories during Covid-19 of academics providing expertly delivered online learning experiences for tertiary students locally and around the world. This paper aims to consider how success was achieved by academics who are not specifically educated with the knowledge and skills to convert a traditional delivery model into an online format and who conventionally spend years working on single projects before they come to fruition. This study provides, as a possible explanation for success, the willingness of academics to embrace a tertiary sector rather than discipline-specific collaborative learning approach to their own informal education in online learning practices through communities of practice. Using learning theory, both analytical and reflective methodologies are adopted through an examination of an ex le of a successful academic community of practice. Engaging with a multidisciplinary community of practice can be highly beneficial for academics not specifically educated with the knowledge and skills to convert a traditional delivery model into an online format. Communities of practice provide more than online educational skills they foster a sense of togetherness and a safe environment to share concerns and challenges on both a professional and personal level. The benefits of communities of practice for academics during a period of profound operational disruption have yet to be documented in the literature. Specifically, this study highlights the supportive environment provided by a community of practice by examining the successful large-scale transition from face-to-face learning to an online environment during a pandemic.
Publisher: Cambridge University Press
Date: 05-02-2010
Abstract: A tax expenditure is a 'tax break' allowed to a taxpayer or group of taxpayers, for ex le, by way of concession, deduction, deferral or exemption. The tax expenditure concept, as it was first identified, was designed to demonstrate the similarity between direct government spending on the one hand and spending through the tax system on the other. The identification of benefits provided through the tax system as tax expenditures allows analysts to consider the fiscal significance of those parts of the tax system which do not contribute to the primary purpose of raising revenue. Although a seemingly simple concept, it has generated a range of complex definitional and practical issues, and this book identifies and critically assesses the controversial aspects of tax expenditure and tax expenditure management.
Publisher: Elsevier BV
Date: 09-2019
Publisher: Emerald
Date: 04-11-2019
Abstract: The purpose of this paper is to empirically test whether corporates, via publicly disclosed sentiment and in response to government initiatives such as domestic corporate tax reform measures that address transparency, are beginning to view tax as a fourth dimension of corporate social responsibility (CSR). To determine whether corporate attitudes towards tax are changing, representations about the corporate entity by a variety of stakeholders and through numerous channels were analysed using Leximancer software. These representations were in response to four distinct Australian domestic tax reform measures instituted during and subsequent to the Australian Government Senate Inquiry into corporate tax avoidance. The use of Leximancer, a data-analysis and mapping software that automates the coding of document text, delineates concepts and identifies themes, is well suited to the nature and size of the data used (Lodhia and Martin, 2011) and ensures the validity and reliability of the results (Dumay, 2014). This paper provides evidence on the efficacy of global and domestic tax-reform measures that target tax avoidance through transparency. This is demonstrated by a progressive change in corporate attitudes towards tax and suggests a transition, albeit nascent, from the aggregate view to the real entity view of a corporation. As such, this study provides evidence of the inception of a corporate conscience when it comes to tax, whereby tax is instituted as a fourth dimension of CSR. Using a theoretical framework which adopts the historically accepted views of the firm, the authors argue that a shift from the aggregate view to the real entity view of a corporation will have the following implications: an expansion of the dimensional factors of CSR (economic, social, environmental and tax) a new standard or definition of corporate responsibility which encompasses both legal and moral considerations and has transparency at its core (Narotzki, 2016) and a new outlook where consumers realise that they have the power to influence and demand action from corporates. This paper uses state-of-the-art software to empirically test the efficacy of global and domestic tax reform measures that target transparency, ultimately providing evidence supporting the adoption of these measures and the recognition of a new dimension of CSR, tax.
Publisher: Zed
Date: 2020
Publisher: Academy of Management
Date: 2016
Start Date: 03-2022
End Date: 05-2026
Amount: $1,026,048.00
Funder: Australian Research Council
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