Research Catalog

Title

The artful Aussie tax dodger : 100 years of tax reform in Australia / Lex Fullarton.

Author

Fullarton, Lex,

Publication

Stuttgart, Germany : ibidem-Verlag, [2017]

Items in the Library & Off-site

Details

Description

394 pages : illustrations; 22 cm

Summary

A history of 100 years of taxation legislation in Australia, with the principal focus on taxpayer compliance behaviour.

Subjects

• Tax evasion
• Taxation > Law and legislation
• Australia
• Australien
• Taxation > Australia > History > 20th century
• History
• 1900-1999
• Steuerrecht
• Tax evasion > Australia > History > 20th century
• Taxation > Law and legislation > Australia > History > 20th century

Genre/Form

History.

Bibliography (note)

• Includes bibliographical references (pages 372-388) and index.

Contents

Ch 1. Overview -- Part I. The COmmon Law and Taxation of Trusts in Australia in the Twenty-first Century -- Ch 2. Introduction -- Ch 3. The Purpose and History of Trusts -- Ch 4. Equity and Fiduciary Relationships -- Ch 5. Types of Trusts and Their Methods of Creation -- Ch 6. Termination of Trusts -- Ch 7. Trust Records and Trust Accounting -- Ch 8. Taxation of Trust Distribution under Australian Income Taxation Law -- Ch 9. Future Legislation and Suggested Outcomes -- Part II. International Aspects of the Australian Goods and Services Tax (GST) -- Ch 10. Introduction -- Ch 11. The Australian GST System -- Ch 12. The Reason the Howard Government Pursued the Policy Option of a GST for Australia -- Ch 13. The International Implications of the GST -- Ch 14. An International Comparative: The Cook Islands -- Ch 15. A Better Plan: Alternatives and Solutions to the Problems of the Australian GST System -- Part III. A Critical Analysis of Tax Avoidance Schemes in Australia -- Ch 16. Introduction -- Ch 17. The Legislative Background to Tax Reducing Structures -- Ch 18. Tax Planning Structures and Tax Reducing Methods -- Ch 19. Tax Avoidance Schemes -- Ch 20. Promotion of Tax Avoidance Schemes -- Ch 21. One-Anti-Avoidance Provisions-Part IVA and Personal Services Income Provisions -- Ch 22. Offshore Trading and Tax Havens -- Ch 23. Suggested Australian Reforms -- Part IV. The Apparition of Tax Reform: The Issue of Tax Reform in Australia -- Ch 24. Possible Motivations for Tax Reform -- Ch 25. A Concise History of Tax Reform in Australia -- Ch 26. Part IV: Conclusion: Are There Alternatives? -- Ch 27. The Bottom Line.

ISBN

• 3838210549
• 9783838210544
• 9783838209944
• 383820994X

Owning Institutions

Princeton University Library