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John McLaren

Critical

Articles 1 - 3 of 3

Full-Text Articles in Business

What Does The Future Hold For Pacific Tax Havens: A Critical Review Of The Campaign Being Mounted Against These Small Nations By The Australian Government And The Oecd?, John Mclaren Feb 2014

What Does The Future Hold For Pacific Tax Havens: A Critical Review Of The Campaign Being Mounted Against These Small Nations By The Australian Government And The Oecd?, John Mclaren

John McLaren

No abstract provided.


The 25 Per Cent Entrepreneurs' Tax Offset - A Critical Analysis, John Mclaren Feb 2014

The 25 Per Cent Entrepreneurs' Tax Offset - A Critical Analysis, John Mclaren

John McLaren

It should be acknowledged at the start that any measure to reduce the income tax burden on business, and in particular small business in Australia, is a step in the right direction, given the comparative rates of tax that apply in the Asia-Pacific region. However, using the tax system to attempt to encourage growth in small business may not be the ideal approach, and the purpose of this paper is to critically analyse the new 25% tax offset for entrepreneurs' as well as propose areas that need further research and further options that may be considered to promote the financial …


What Does The Future Hold For Pacific Tax Havens: A Critical Review Of The Campaign Being Mounted Against These Small Nations By The Australian Government And The Oecd, John Mclaren Feb 2014

What Does The Future Hold For Pacific Tax Havens: A Critical Review Of The Campaign Being Mounted Against These Small Nations By The Australian Government And The Oecd, John Mclaren

John McLaren

No abstract provided.