974 resultados para TAX REFORM


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The impact of microeconomic reform in Australia as indicated by aggregate productivity growth estimates is examined. Aggregate evaluations are few. The Productivity Commission / Australian Bureau of Statistics estimates of ‘market sector MFP’ since the mid 1960s showing recent increasing productivity growth for the Australian economy are examined. ‘Market sector’ series for 62 per cent of the economy are reconstructed for whole economy. The whole economy estimates add support to a spike shown in ‘multifactor’ productivity growth in the 1990s rather than sustained increase with a microeconomic reform as a factor. Simple regression estimates support the point findings and indicate the presence of unknown factors and cyclicality in the estimates.

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Post compulsory education in Australia has changed significantly since the early 1990s. For many young people in their later years of schooling, learning now involves a blending of experiences derived from education and training institutions once historically separated and defined by distinctly different approaches to pedagogy and assessment. It is also increasingly common for students to include formalised workbased learning arrangements in their learning program, adding further to the students’ experiences of learning and exposure to different learning contexts. Added to this new mosaic of learning experiences, increased participation rates in schooling have contributed to greater diversity in post compulsory students’ learning temperaments. This paper draws on five case studies to explore the new pedagogical challenges presented by these students’ exposure to different systems of learning and examines the emergence of applied learning in Victoria as a pedagogical response to these challenges. It proposes that effective pedagogical change aiming to address these challenges must overcome the tendency to be marginalised in schools and labelled as an alternative approach to learning. The paper concludes by exploring the possible future of applied learning emerging from the current context of pedagogical change.

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Indonesia in 2006 appeared to be stabilizing after several years of political and economic upheaval. Cautious reforms continued, but official corruption remained problematic. It appeared that the Aceh conflict was over. At year's end, Indonesia still faced many daunting problems but appeared to be charting a steadier course.

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OBJECTIVE: To document the impact of changes to tobacco taxes on the range and price of tobacco sold during the period when the National Tobacco Campaign (NTC) was run.

DATA SOURCES: Information about brand availability, pack size, and price was extracted from Australian Retail Tobacconist. A retail observational survey was undertaken to monitor actual retail prices. Data on cigarette prices, brands, packet configurations, and outlets from which they were purchased were obtained from the benchmark and three follow up population telephone surveys conducted to evaluate the NTC.

METHOD: Data from the three sources were compared to see the extent to which the impact of tax changes had been offset by greater retail discounting and a more concerted effort by consumers to purchase cheaper products.

RESULTS: Smokers were unable to cushion themselves from the sharp price increases that occurred during the third phase of the NTC. Both average recommended retail prices of manufactured cigarettes and average actual cigarette prices paid by smokers increased by 25% in real prices.

CONCLUSION:
The fall in smoking prevalence over the first two phases of the NTC was substantially greater than would be expected due to tax changes alone. The fall in smoking consumption over the first two phases was slightly less than would be expected and in the third considerably higher than would be expected.


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A comprehensive cases and materials book intended for commerce or law students undertaking semester-length courses in Australian income tax law.

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This is a thorough yet concise examination of the most significant areas of taxation law. Cassidy identifies the key elements underlying the statutory provisions, uses a plain English writing style, and a simple, clear format. The text discusses the relevant provisions of the Income Tax Assessment Act 1997.

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