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to taxes other than income tax, e.g.: A New Tax System (Goods and Services Tax) Act 1999 (Cth), Div 165 Fringe Benefits Tax Assessment Act 1986 (Cth),...

of this page and pages linked from it is to explore the legal aspects of tax avoidance and, in particular, general and specific anti-avoidance rules such...

Tax evasion motivation: What motivates tax evasion and what can be done about it? Focus points and questions What is motivation? What is tax evasion? What...

accepted by legislatures, implicitly or explictly, that transactions should be taxed as if they are undertaken at prevailing market prices and on ordinary commercial...

In the history of Australian tax law, the former section 260 of the Income Tax Assessment Act 1936 (Cth) is remembered as a failed general anti-avoidance...

Understand how a tiered tax rate structure works. Understand how capital gains taxes work and how they relate to the tiered rates. Understand how Social...

I personally was looking for a how-to sort of deal for personal income tax preparation. Something that goes over both the methods of doing so, and the...

person or body. (In this case, the Tax Agents' Board could not decide that legislation requiring it to strike off a tax agent was invalid.) Unlike a court...

federal tax code and regulations has been increasing almost linearly at very close to 150,000 words per year at least since 1955, according to the Tax Foundation:...

tax-free Original language: English Original form and meaning: 'exempt from being taxed' (Note: If the status is not specifically indicated then the word...

money from helping their clients negotiate the complexity of the US income tax system. These people would lose money if it were simpler. The Internal Revenue...

TODO Tax avoidance/Fiscal nullity doctrine...

tax-free shop Original language: English (not an English word, but an Anglicism nevertheless) Original form and meaning: 'a duty-free shop' (Note: If...

NEGOTIATING THE FINANCIAL TRANSACTION TAX IN THE EUROPEAN PARLIAMENT The rules of the game are devised to simulate a real life policy debate as thoroughly...

A tax which we will deal in today's lecture is Sales tax or tax that occur when there is exchange of goods. Specific Tax is a unit-quantity tax placed...

proportionality. Politicians, tax payers, free riders, and revenue beneficiaries argue endlessly over the fairness of tax levies. Tax laws have become very complicated...

government led the way in creating a distinctive tax regime—a tax system with its own characteristic tax base, rate structure, administrative apparatus...

Extensions allow for the demonstration of price floors and ceilings and the tax-liability-side equivalence theorem. An introduction to induced-value methods...

to 1970 included high tax rates on top incomes. Arguments against such taxes include the following: High tax rates encourage tax evasion. This argument...

largest potential impact for welfare gain through its impact on the uses of tax revenues." Greater political accountability and lower corruption were more...