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Using tax and regulatory measures to reform choice and usage of motor vehicles paper

by Prafula Pearce CTA

This book has been motivated by the need to preserve the scarce oil resources used by motorists for their personal transportation. The inquiry for this research was whether the government of Australia bears some responsibility for influencing Australian motorists’ choice and usage of motor vehicles, in order to reduce oil consumption and preserve this scarce commodity, and whether this responsibility is being achieved within the current regulatory and tax environment.This qualitative research has been conducted by using interpretive description and legal methodology. A tax policy solution has been suggested after investigating the problem by deconstructing prior knowledge in three areas: the status of oil reserves; the characteristics of motor vehicles that impact upon the consumption of oil; and the tax and regulatory measures that have been adopted by other countries to influence the choice and usage of passenger motor vehicles. A critical examination of the various policy options for Australia was conducted to suggest a solution for this identified problem and this book proposes that the best option for Australia is to conduct a comprehensive reform of the motor vehicle taxes and charges and introduce a Luxury Energy Tax (LET) system for motor vehicles based on the precautionary principle and the polluter-pays principle. 

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State taxes reform: A practitioner's viewpoint paper

by Michael Butler CTA

Do you believe it is time for inefficient State taxes to be reformed? Should stamp duties continue to be charged on residential home purchases? Why are duties still levied on insurance policies?  Such reform cannot begin without alternate financial support being found for the States and Territories if they are to give up their funding streams provided by State taxes.

In this paper, Michael Butler of Finlaysons, who is an experienced State taxes practitioner offers the “tax practitioner’s view” of the operation of these inefficient taxes and why reform in this area is necessary.

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Revolutionising state taxes presentation

by Bruce Carter

Do you believe it is time for inefficient State taxes to be reformed? Should stamp duties continue to be charged on residential home purchases? Why are duties still levied on insurance policies? Such reform cannot begin without alternate financial support being found for the States and Territories if they are to give up their funding streams provided by State taxes.

In this presentation, Bruce Carter of Ferrier Hodgson, who is a member of the Federal Government’s panel that is reviewing the way GST is distributed among the States and Territories, gives his thoughts.

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Housing and tax policy paper

by Prof Miranda Stewart CTA

Australia, like many other OECD countries, has a wide variety of taxes, tax reliefs and subsidies for housing. Large tax expenditures for home ownership compared to rental housing bias the housing market. Combined with state taxes on housing, these have serious efficiency and distributional consequences. But home ownership remains the Australian Dream and a key form of saving for households and this presents significant political difficulties in carrying out tax reform.

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Proposals for the reform of the taxation of goodwill in Australia paper

by Dr Michael Walpole CTA

This study analyses Australian taxation law as it applies to goodwill. The analysis includes the state tax termed duty (still colloquially referred to as “stamp duty”); Goods and Services Tax (GST); taxation of capital gains (termed “CGT” although not a separate tax in Australia); income tax; and international tax rules. The purpose of the study is to identify the key features of goodwill and the areas in which the Australian approach to taxing goodwill could be reformed. The concluding chapters of the book suggest reforms that would improve the manner in which goodwill is recognised and dealt with in Australian taxation law. The study demonstrates that the current approach is inconsistent, encourages distortion and tax avoidance, and that the different taxes have conflicting effects on business dealings and investment in goodwill. The author’s thesis is that these defects lack justification and that aspects of these defects can be corrected by a clearer definition of goodwill and a more coherent alignment of the taxes affecting goodwill.

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Executing an income tax paper

by Prof Graeme Cooper CTA

This volume, like the conference which spawned it, is an attempt to catalogue problems and analyse solutions – to isolate what needs to be fixed and examine how best to fix it. In an attempt to impose some order on the thoughts of the authors, the papers in this volume were deliberately focused around three particular themes: text, structure and process. In it the authors try to isolate individual manifestations of complexity in the text of the statute, to explain which structures are unnecessarily difficult, to explore when and how development processes might lead to better outcomes or where compliance processes might be improved.

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