The Resource Legislative design and tax reform : the weakest link?

Legislative design and tax reform : the weakest link?

Label
Legislative design and tax reform : the weakest link?
Title
Legislative design and tax reform : the weakest link?
Creator
Subject
Language
eng
Summary
This paper examines the legislation design stage of the tax reform processes associated with the 1999 Review of Business Taxation. The paper focuses on the legislation design processes associated with the Review's key small business proposals: the non-commercial loss rules and the former Simplified Tax System. The paper finds that the rapid design of the Review's tax reform recommendations meant that a number of significant flaws emerged in the legislation. The federal government should have adopted a more critical analysis, as well as a transparent and consultative approach to ensure policy goals are met. Legislation design appears to loom as the key to the success of tax reform under the 2010 Henry Review
Citation source
In: Australian tax forum. - Sydney. - Vol. 25 (2010),
http://library.link/vocab/creatorName
Kenny, P
Language note
English
http://library.link/vocab/subjectName
  • tax reform
  • SME
  • loss relief
  • simplified return
Label
Legislative design and tax reform : the weakest link?
Instantiates
Publication
Label
Legislative design and tax reform : the weakest link?
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...