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Your search keyword '"*FLAT-rate income tax"' showing total 5 results
Start Over Descriptor "*FLAT-rate income tax" Region australia
5 results on '"*FLAT-rate income tax"'

2. THE CASE FOR PERSONAL INCOME TAXATION CUTS.

Author

ALLEN, DARCY

Subjects
*TAX cuts, *INCOME tax laws, *TAX returns, *FLAT-rate income tax, *TAX reform, *ECONOMICS
Abstract

The article focuses on the implication of the proposed income tax cut on the individuals' incentive to work in Australia. Topics discussed include the concerns over the issue of economic distortion and efficiency due to the impact of high taxation on labour and capital market, the introduction of online tax return which contributing the risk of financial confusion, and the arguments over flat taxes which treat all income levels the same.

Published
2016

3. Effective tax rates and the political cost hypothesis: a re-evaluation of Australian evidence.

Author

Davidson, Sinclair and Heaney, Richard

Subjects
TAX rates, POWER (Social sciences), TAX planning, TAX laws, AUSTRALIAN literature, FLAT-rate income tax
Abstract

This paper examines the relationship between effective tax rates and firm size. The Political Cost hypothesis suggests that the very largest firms would face higher effective tax rates, while the Political Power hypothesis suggests that larger firms are better able to lobby government and reduce their effective tax rate. Conversely larger firms have access to better tax planning resources and so could reduce their effective tax rate. The results in this paper show a non-linear relationship between size and effective tax rate. In contrast to the extant Australian literature this paper documents evidence in support of the Political Cost hypothesis. [ABSTRACT FROM AUTHOR]

Published
2012

4. THE STEADY INCREASE IN INCOME TAX COLLECTIONS THROUGH BRACKET-CREEP.

Subjects
*INCOME tax, *TAXATION, *FLAT-rate income tax, *TAX laws
Abstract

Discusses the steady increase in income tax collections through bracket-creep in Australia. How an increase in salary can push a taxpayer into another tax bracket; Three ways to negate bracket-creep including adopting a flat-rate tax; Readjusting income tax brackets; Need for an amendment of the income tax legislation.

Published
2001

5. Why Not a Flat Tax?

Author

Mitchell, Daniel J.

Subjects
*FLAT-rate income tax, *INCOME tax
Abstract

Proposes the adoption of flat tax in Australia. Its advantages; Opposition to the flat tax; How the government will benefit from the proposal.

Published
1998

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