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The "Review Of Australia's Future Tax System": Implications For Local Government In Australia And Recommendations, John Passant, John Mclaren
The "Review Of Australia's Future Tax System": Implications For Local Government In Australia And Recommendations, John Passant, John Mclaren
John Passant
The report on Australia's Future Tax System (Henry Tax Review) was delivered in December 2009 and it contained a number of recommendations that specifically effected local government in Australia. Other recommendations on road user charges and land tax indirectly effected local government. This article analyses those specific recommendations that concern local government and makes recommendations as to what may be required by local government in the future. The article also discusses road user charges and the potential for land tax to increase the revenue for local government. Within this context, the fact that Australia is facing an ageing population and …
The Tax Offset For Entrepreneurs: A Critical Review Of The 25% Tax Offset Concession For Small Business, John Mclaren
The Tax Offset For Entrepreneurs: A Critical Review Of The 25% Tax Offset Concession For Small Business, John Mclaren
John McLaren
From 1 July 2005, small business taxpayers using the Simplified Tax System and with a turnover of $50,000 or less are allowed a tax offset of 25 per cent on their tax payable. If turnover exceeds $50,000, the tax offset phases out at 1 per cent until the turnover reaches $75,000. This tax concession was part of the government's election statement made on 26 September 2004 in which the government stated that it wanted to assist and encourage small business entrepreneurs, particularly those set up from home. The steps involved in calculating the amount of tax offset that can be …
The "Review Of Australia's Future Tax System": Implications For Local Government In Australia And Recommendations, John Passant, John Mclaren
The "Review Of Australia's Future Tax System": Implications For Local Government In Australia And Recommendations, John Passant, John Mclaren
John McLaren
The report on Australia's Future Tax System (Henry Tax Review) was delivered in December 2009 and it contained a number of recommendations that specifically effected local government in Australia. Other recommendations on road user charges and land tax indirectly effected local government. This article analyses those specific recommendations that concern local government and makes recommendations as to what may be required by local government in the future. The article also discusses road user charges and the potential for land tax to increase the revenue for local government. Within this context, the fact that Australia is facing an ageing population and …
Gainsharing: A Critical Review And A Future Research Agenda, Theresa Welbourne, Luis Gomez Mejia
Gainsharing: A Critical Review And A Future Research Agenda, Theresa Welbourne, Luis Gomez Mejia
Theresa M. Welbourne, PhD
This paper provides a critical review of the extensive literature on gainsharing. It examines the reasons for the fast growth in these programs in recent years and the major prototypes used in the past. Different theoretical formulations making predictions about the behavioral consequences and conditions mediating the success of these programs are discussed and the supporting empirical evidence is examined. The large number of a theoretical case studies and practitioner reports or gainsharing are also summarized and integrated. The article concludes with a suggested research agenda for the future.
Fedtax-L, Raleigh Muns
Fedtax-L, Raleigh Muns
Raleigh Muns