Relevant bibliographies by topics / Tax accounting – Australia

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers

Academic literature on the topic 'Tax accounting – Australia'

Author: Grafiati
Published: 4 June 2021
Last updated: 19 February 2022

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Journal articles on the topic "Tax accounting – Australia"

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Passant, John. "The Minerals Resource Rent Tax." Accounting Research Journal 27, no. 1 (July 7, 2014): 19–36. http://dx.doi.org/10.1108/arj-08-2013-0058.

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Purpose – The purpose of this paper is to look at the recent history of proposals to tax resource rents in Australia, from Australia’s Future Tax System Report (the “Henry Tax Review”) through to the proposed Resource Super Profits Tax (“RSPT”) and then the Minerals Resource Rent Tax (“MRRT”). The process of change from Henry to the RSPT to the MRRT can best be understood in the context of the Australian Labor Party (ALP) as a capitalist workers’ party. The author argues that it is this tension in the ALP, the shift in its internal balance further towards capital and the lack of class struggle
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Sidhu, Baljit K., and Greg Whittred. "The Diffusion of Tax Effect Accounting in Australia." Accounting and Business Research 23, no. 92 (September 1993): 511–24. http://dx.doi.org/10.1080/00014788.1993.9729895.

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Richardson, Grant, Grantley Taylor, and Roman Lanis. "Women on the board of directors and corporate tax aggressiveness in Australia." Accounting Research Journal 29, no. 3 (September 5, 2016): 313–31. http://dx.doi.org/10.1108/arj-09-2014-0079.

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Purpose This paper aims to investigate the impact of women on the board of directors on corporate tax avoidance in Australia. Design/methodology/approach The authors use multivariate regression analysis to test the association between the presence of female directors on the board and tax aggressiveness. They also test for self-selection bias in the regression model by using the two-stage Heckman procedure. Findings This paper finds that relative to there being one female board member, high (i.e. greater than one member) female presence on the board of directors reduces the likelihood of tax ag
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Curran, Michael, and Prem W. S. Yapa. "Examining the Taxation Profession in Australia – A Framework." Australasian Business, Accounting and Finance Journal 15, no. 3 (2021): 3–22. http://dx.doi.org/10.14453/aabfj.v15i3.2.

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This paper examines the nature of the taxation profession in Australia and its development over the past three decades and then suggests a framework to analyse important initiatives that have taken place during this period. Using secondary sources and the organizing principles of State, Market and Community (Puxty et al., 1987), we begin with the subject of tax policies and legislation introduced by the state and its impact on the tax profession in Australia. We follow this with a discussion relating to the recognition of Australian tax practice as a profession. The paper then focusses on two
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SAJEEWANI, DISNA, MAHINDA SIRIWARDANA, and JUDITH MCNEILL. "HOUSEHOLD DISTRIBUTIONAL AND REVENUE RECYCLING EFFECTS OF THE CARBON PRICE IN AUSTRALIA." Climate Change Economics 06, no. 03 (July 9, 2015): 1550012. http://dx.doi.org/10.1142/s2010007815500128.

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The Australian Government introduced a carbon tax from 1 July 2012. The then opposition party leader, now Prime Minister, introduced legislation to repeal the tax. Amongst the many issues being debated is that of the incidence of the tax. In this study, we explore household consumption and income changes arising from a A$23 carbon price employing a computable general equilibrium model (entitled A3E-G). The model has been calibrated using a social accounting matrix database of Australia with 10 household income groups. This carbon price generates A$6.39 billion revenue while reducing Australia'
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ABLETT, JOHN, and ZAID TSEGGAI-BOCUREZION. "Lifetime Net Average Tax Rates in Australia Since Federation—A Generational Accounting Study." Economic Record 76, no. 233 (June 2000): 139–51. http://dx.doi.org/10.1111/j.1475-4932.2000.tb00012.x.

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Black, Ervin L., Joseph Legoria, and Keith F. Sellers. "Capital Investment Effects of Dividend Imputation." Journal of the American Taxation Association 22, no. 2 (September 1, 2000): 40–59. http://dx.doi.org/10.2308/jata.2000.22.2.40.

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We examine the effects of dividend imputation on corporate capital investment in New Zealand and Australia. The empirical findings indicate that: (1) dividend imputation stimulated corporate capital investment in both countries; (2) the positive impact of dividend imputation on capital investment overshadowed any negative effects arising from the new capital gains tax imposed in Australia; and (3) the dividend imputation effects on capital investment are most pronounced for highdividend-paying firms. In summary, we demonstrate the positive impact of dividend imputation on corporate capital inv
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Tran-Nam, Binh, Chris Evans, Michael Walpole, and Katherine Ritchie. "Tax Compliance Costs: Research Methodology and Empirical Evidence from Australia." National Tax Journal 53, no. 2 (June 2000): 229–52. http://dx.doi.org/10.17310/ntj.2000.2.04.

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Creedy, John, Nicolas Hérault, and Guyonne Kalb. "Abolishing the Tax-Free Threshold in Australia: Simulating Alternative Reforms." Fiscal Studies 30, no. 2 (June 2009): 219–46. http://dx.doi.org/10.1111/j.1475-5890.2009.00094.x.

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Cannavan, Damien, Frank Finn, and Stephen Gray. "The value of dividend imputation tax credits in Australia." Journal of Financial Economics 73, no. 1 (July 2004): 167–97. http://dx.doi.org/10.1016/j.jfineco.2003.09.001.

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Dissertations / Theses on the topic "Tax accounting – Australia"

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Lignier, Philip Andre Cyberspace Law &amp Policy Centre Faculty of Law UNSW. "Identification and evaluation of the managerial benefits derived by small businesses as a result of complying with the Australian tax system." Publisher:University of New South Wales. Cyberspace Law & Policy Centre, 2008. http://handle.unsw.edu.au/1959.4/41018.

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This thesis explores the managerial benefits derived by small business entities as a result of complying with their tax obligations. This is the first study on managerial benefits that considers all federal taxes in the Australian context. While the managerial benefits of tax compliance were first identified by Sandford in the 1980s, there is only limited evidence to date about their perception by business taxpayers and no evidence at all about their actual occurrence. The work undertaken by Sandford together with the findings of empirical research on accounting in small businesses, provide t
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Books on the topic "Tax accounting – Australia"

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Income taxation in Australia: Principles of income, deductibility, and tax accounting. Sydney: Law Book Co., 1985.

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Book chapters on the topic "Tax accounting – Australia"

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"Institute was associated with Chambers of the movement for after the first draft of a Bill had been the introduction of Federal Income Tax part in urging uniformity far as consistent with the different for one tax collecting body in each the introduction of the." In Accounting in Australia (RLE Accounting), 374–76. Routledge, 2013. http://dx.doi.org/10.4324/9781315867519-157.

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Mollik, Abu Taher. "Corporate Capital Structure and Firm Value: A Panel Data Evidence from Australia's Dividend Imputation Tax System." In Advances in Quantitative Analysis of Finance & Accounting, 205–37. WORLD SCIENTIFIC, 2008. http://dx.doi.org/10.1142/9789812791696_0011.

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Conference papers on the topic "Tax accounting – Australia"

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Carneiro, Daniel, Sabine Powell, David Timmins, and Pier Bruzzo. "Reassessment of Dynamically Stable Pipelines Accounting for Potential Clashing With New Assets." In ASME 2013 32nd International Conference on Ocean, Offshore and Arctic Engineering. American Society of Mechanical Engineers, 2013. http://dx.doi.org/10.1115/omae2013-10604.

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Since mid-1980’s, guidelines permit the design of rigid subsea pipelines allowing significant lateral displacements under extreme environmental conditions. Such a design criterion might bring issues not foreseen in the original design when future assets are to be installed in close proximity — for example pipeline crossings, hot-tap tie-ins or parallel lines using the same corridor. Although not limited to any particular region of the globe, this issue has been showing increasing relevance in the Australian North West Shelf over the last few years. The combination of environmental and geotechn
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