Category: Volume 19 Issue 2

Volume 19, Issue 2 – Barrett

SUSTAINABILITY, CITIES AND SUBNATIONAL TAXATION: AN ANALYSIS OF AUCKLAND AND BRISBANE

By Jonathan Barrett

Abstract

Treaties on environmental sustainability are concluded between nation states but, faced with the domestic political realities of taxing or otherwise acting against the short-term interests of voters, national governments often engage unwillingly with their international obligations. The Trump administration’s resiling from the Paris Agreement on climate change is an egregious example of flouting of national obligations but Australia and New Zealand have also been slow to give effect to their promises to reduce carbon omissions. Conversely, political subdivisions, including cities, can make their own distinct contributions to sustainability through various measures, including taxes. Megacities, such as London and Sydney, are sufficiently large to have the potential to engage with climate change in ways comparable to many countries. Smaller cities, including Auckland and Brisbane, can also make a contribution to sustainability. Focusing on the use of subnational taxes, this article considers whether, in practice, they do.

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Volume 19, Issue 2 – Freudenberg, Chardon, Brimble and Isle

Tax Literacy of Australian Small Businesses

By Brett Freudenberg, Toni Chardon, Mark Brimble and Melissa Belle Isle

Abstract

Small businesses are a critical component of economies, although they face a myriad of issues, including their literacy in relation to a number of key business issues. In recent years tax literacy has been argued as an important part of financial literacy. Research has demonstrated that a person’s tax literacy is likely to be greater when they are self-employed and operate their own businesses. However, whether this increased tax literacy is sufficient to address the labyrinth of issues faced when running a business is questionable. This article reports further evidence about the tax literacy of Australians who have conducted a business in relation to GST, deductions and their compliance attitude. These findings can build the foundation for future work to explore how tax literacy is an important component of financial literacy for small businesses.

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Volume 19, Issue 2

This is a special edition of the Journal of Australian Taxation coming out of the 8th Queensland Tax Research Symposium. It contains or will contain a number of the contributions made to that Symposium. We hope this will become a regular annual publication coming out of the Symposium.

Michael D’Ascenzo’s article on Academia as an Influencer of Tax Policy and Tax Administration is the first article in this edition. D’Ascenzo looks at how academia can influence tax policy and administration. He rightly in our view recognises that that influence has not been as great as it might or could have been. In examining the obstacles in the way of tax academics being involved in the tax policy and tax administration debates and outcomes, Michael remains optimistic that there is real potential for closer relationships between tax academics and policy makers and administrators. This will benefit not only the academics and tax academy but policy makers and administrators, and ultimately society as well.

Because this is a journal that publishes online, we will add further articles to this special edition as they work their way through the publication process.

Articles

ACADEMIA AS AN INFLUENCER OF TAX POLICY AND TAX ADMINISTRATION By Michael D’Ascenzo

SUSTAINABILITY, CITIES AND SUBNATIONAL TAXATION: AN ANALYSIS OF AUCKLAND AND BRISBANE By Jonathan Barrett

TAX LITERACY OF AUSTRALIA SMALL BUSINESS By Brett Freudenberg, Toni Chardon, Mark Brimble and Melissa Belle Isle

FAIR GAME: IS AUSTRALIA VULNERABLE OR GETTING ITS FAIR SHARE? By Jim Killaly

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