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Field of Research : Law
Socio-Economic Objective : Taxation
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  • Funded Activity

    Special Research Initiatives - Grant ID: SR0354764

    Funder
    Australian Research Council
    Funding Amount
    $10,000.00
    Summary
    Network on Integrated Regulation of Biotechnology: Law, Science and Ethics - The Bioreg Network. The Bioreg Network aims to coordinate the generation of innovative regulatory strategies and legally and ethically sound standards based on high-level scientific research results across disciplinary, organisational, institutional and jurisdictional boundaries in the area of biotechnology regulation. It will encourage open exchange of information and sharing of resources, development and implementati .... Network on Integrated Regulation of Biotechnology: Law, Science and Ethics - The Bioreg Network. The Bioreg Network aims to coordinate the generation of innovative regulatory strategies and legally and ethically sound standards based on high-level scientific research results across disciplinary, organisational, institutional and jurisdictional boundaries in the area of biotechnology regulation. It will encourage open exchange of information and sharing of resources, development and implementation of coherent and integrated research plans among researchers working on topics of common interest. The bringing together of academic, government, private research and regulatory organisations into one Network will generate long-term interactions resulting in a wide range of research programs addressing aspects of all four National Research Priority Areas.
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    Funded Activity

    Discovery Projects - Grant ID: DP1095054

    Funder
    Australian Research Council
    Funding Amount
    $386,000.00
    Summary
    Defining, regulating and taxing the not-for-profit sector in Australia: Law and policy for the 21st century. The not-for-profit sector is crucial to the economy and social inclusion in Australia. The sector's role and significance is growing but it struggles with complex and disparate taxation requirements and piecemeal supervision by state and federal governments. This project addresses both the needs of the sector and public expectations of it by comprehensively researching legal definition, r .... Defining, regulating and taxing the not-for-profit sector in Australia: Law and policy for the 21st century. The not-for-profit sector is crucial to the economy and social inclusion in Australia. The sector's role and significance is growing but it struggles with complex and disparate taxation requirements and piecemeal supervision by state and federal governments. This project addresses both the needs of the sector and public expectations of it by comprehensively researching legal definition, regulation and tax rules and recommending appropriate reform, thereby making a significant contribution to National Priority Research area, Promoting and Maintaining Good Health and Well Being, Priority Goal 4, 'understanding and strengthening key elements of Australia's social and economic fabric'.
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    Funded Activity

    Discovery Projects - Grant ID: DP130100281

    Funder
    Australian Research Council
    Funding Amount
    $210,354.00
    Summary
    Rebuilding fiscal federalism in Australia: reforming the financial relationship between the Commonwealth and the States. The finances of the Australian States in the modern day face serious structural challenges. The aim of this project is to analyse and develop appropriate alternatives for reform of fiscal federalism in Australia, which would allow the States to gain access to income tax revenue as a secure source of funding in the future.
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    Funded Activity

    Discovery Projects - Grant ID: DP180101837

    Funder
    Australian Research Council
    Funding Amount
    $229,296.00
    Summary
    Restoring State income taxation in Australia. This project aims to investigate the many design and implementation issues that would need addressing if State income taxation was restored in Australia. This issue has been debated for many decades since the Commonwealth assumed responsibility for income tax collection in 1942 as a wartime measure. The project’s highly innovative approach will involve interdisciplinary and comparative research, involving Australia, Canada, and the United States .... Restoring State income taxation in Australia. This project aims to investigate the many design and implementation issues that would need addressing if State income taxation was restored in Australia. This issue has been debated for many decades since the Commonwealth assumed responsibility for income tax collection in 1942 as a wartime measure. The project’s highly innovative approach will involve interdisciplinary and comparative research, involving Australia, Canada, and the United States and as well as an analysis of tax sharing arrangements in Germany. This project will contribute to understanding the policy issues associated with States access to revenue sources and provision of key social services.
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    Funded Activity

    Linkage Projects - Grant ID: LP120100183

    Funder
    Australian Research Council
    Funding Amount
    $130,000.00
    Summary
    Mitigating tax barriers to trade and investment relations between Australia and the People’s Republic of China. China and Australia's conflicting tax rules and attitudes towards tax administration affect the level of trade, investment and labour mobility between the two countries. This project will explore and propose methods of reform for both the Chinese and Australian tax systems to strengthen our economic relationship.
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    Funded Activity

    Discovery Projects - Grant ID: DP0773175

    Funder
    Australian Research Council
    Funding Amount
    $120,000.00
    Summary
    Safeguarding the domestic tax base in a world without investment borders. Reform of Australia's tax rules applying to business investments abroad will ensure the continued protection of the domestic tax base while removing disincentives that discourage Australian enterprises from investing overseas and foreign enterprises from using Australia as a site for regional investment. Enabling more Australian firms to invest abroad and attracting foreign capital inflows by investors seeking to use Austr .... Safeguarding the domestic tax base in a world without investment borders. Reform of Australia's tax rules applying to business investments abroad will ensure the continued protection of the domestic tax base while removing disincentives that discourage Australian enterprises from investing overseas and foreign enterprises from using Australia as a site for regional investment. Enabling more Australian firms to invest abroad and attracting foreign capital inflows by investors seeking to use Australia as a politically stable platform for foreign investment will contribute to the restoration of a balance of payments equilibrium and strengthen the Australian economy vis-à-vis those of Australia's key regional trading partners.
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