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Faculty of Business - Papers (Archive)

2014

Tax

Articles 1 - 4 of 4

Full-Text Articles in Business

The Impact Of Demographic Factors On Tax Compliance Attitude And Behavior In Malaysia, Abdullah Al Mamun, Harry Entebang, Shazali Abu Mansor, Qaiser Rafique Yasser, Thurai Murugan Nathan Jan 2014

The Impact Of Demographic Factors On Tax Compliance Attitude And Behavior In Malaysia, Abdullah Al Mamun, Harry Entebang, Shazali Abu Mansor, Qaiser Rafique Yasser, Thurai Murugan Nathan

Faculty of Business - Papers (Archive)

This research explored the existence of differences in the impact of demographic factors on tax compliance attitude and behavior in Johor Bahru, Johor. The sample for the preliminary study is small which 92 respondents only and thus the optimum of the results is limited. The result of this investigation shows the ignorance of taw law among taxpayers in Johor Bahru, Johor may be a significant concern to the Government. Majority of the respondents agree that cash received for work dine is taxable but view bartering goods with a friend and not reporting it, though illegal, on their tax return as …


Can A Carbon Tax Be Effective Without A Grand Coalition?, Amnon Levy Jan 2014

Can A Carbon Tax Be Effective Without A Grand Coalition?, Amnon Levy

Faculty of Business - Papers (Archive)

This paper analyzes an interaction between a carbon-tax collecting and investing coalition of rich countries, abstaining rich countries and poor countries. The non-coalition countries may suffer from loss of reputation and guilt and may overstate the emission-moderating effect of the carbon tax. As long as these three types of countries react to their counterparts' emissions, taxing carbon-dioxide emissions unilaterally does not necessarily reduce the global emissions. Nor does it necessarily moderate the emissions of the coalition.


Banks Want You To Pay Less Tax On Interest, But Why?, John A. Mclaren Jan 2014

Banks Want You To Pay Less Tax On Interest, But Why?, John A. Mclaren

Faculty of Business - Papers (Archive)

Australia's big banks want the government to give their customers tax breaks on interest income, having told the Financial Systems Inquiry it would encourage more savings. In turn, the banks will have access to greater deposits to lend as the economy recovers.


A Uniform Land Tax In Australia: What Is The Potential For This To Be A Reality Post The "Henry Tax Review"?, John A. Mclaren Jan 2014

A Uniform Land Tax In Australia: What Is The Potential For This To Be A Reality Post The "Henry Tax Review"?, John A. Mclaren

Faculty of Business - Papers (Archive)

Land tax was one of the main issues examined by Dr Ken Henry in his review on "Australia's Future Tax System" and the review recommended its increased importance in raising revenue in Australia. The classical economists such as Smith, Ricardo and Mill recommended the imposition of a tax on land. Henry George also strongly advocated a tax on land instead of a tax on labour or capital. They also contended that such a tax was both efficient and equitable. This paper will examine the current position with land tax in Australia and the views of the early economists advocating the …