{"title":"Protecting the Community and Its Tax System","authors":"Michael D’Ascenzo","doi":"10.2139/SSRN.3088297","DOIUrl":"https://doi.org/10.2139/SSRN.3088297","url":null,"abstract":"The famous American novelist Samuel Langhorne Clemens said the only thing that is consistent in life is change itself. Clemens was a living testament to this philosophy himself and he exchanged his given name for the one that made him famous in his professional writing career - a.k.a Mark Twain. However, more on change later.","PeriodicalId":262460,"journal":{"name":"LSN: Public Tax Law - Non-U.S. (Topic)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2011-04-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129201431","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The Spirit of Good Citizenship","authors":"Michael D’Ascenzo","doi":"10.2139/SSRN.3097939","DOIUrl":"https://doi.org/10.2139/SSRN.3097939","url":null,"abstract":"This year is the ATO's centenary year and Tax Help has been a longstanding part of our 100-year history.","PeriodicalId":262460,"journal":{"name":"LSN: Public Tax Law - Non-U.S. (Topic)","volume":"04 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2010-11-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129786497","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Working for All Australians: The ATO and the Community","authors":"Michael D’Ascenzo","doi":"10.2139/ssrn.3097943","DOIUrl":"https://doi.org/10.2139/ssrn.3097943","url":null,"abstract":"From global poverty to climate change to ageing populations, nations and their governments are acutely conscious of the role of revenue systems in alleviating wicked problems and driving positive change.","PeriodicalId":262460,"journal":{"name":"LSN: Public Tax Law - Non-U.S. (Topic)","volume":"98 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2010-10-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132102147","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Playing it Responsibly - The Global Financial Crisis: An ATO Perspective","authors":"Michael D’Ascenzo","doi":"10.2139/SSRN.3087748","DOIUrl":"https://doi.org/10.2139/SSRN.3087748","url":null,"abstract":"The current global economic crisis will be a challenging experience for many taxpayers, tax professionals and the ATO.","PeriodicalId":262460,"journal":{"name":"LSN: Public Tax Law - Non-U.S. (Topic)","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2008-12-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131185026","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Banking on You, Our Open Door Policy","authors":"Michael D’Ascenzo","doi":"10.2139/ssrn.3087741","DOIUrl":"https://doi.org/10.2139/ssrn.3087741","url":null,"abstract":"Taxation is in the headlines. With Treasury's recent release of its architecture paper on taxation, the ATO's new Compliance Program released last week, and the US Senate's inquiries into tax havens, tax issues are in the spotlight.","PeriodicalId":262460,"journal":{"name":"LSN: Public Tax Law - Non-U.S. (Topic)","volume":"10 6","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2008-08-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132645162","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The SES Contribution: Leadership in the Public Interest","authors":"Michael D’Ascenzo","doi":"10.2139/ssrn.3087727","DOIUrl":"https://doi.org/10.2139/ssrn.3087727","url":null,"abstract":"I share the views of Dr Shergold that the Australian Public Service (APS) is an essential part of democratic governance.","PeriodicalId":262460,"journal":{"name":"LSN: Public Tax Law - Non-U.S. (Topic)","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2007-08-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116757019","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Optimising Voluntary Compliance","authors":"Michael D’Ascenzo","doi":"10.2139/SSRN.3087634","DOIUrl":"https://doi.org/10.2139/SSRN.3087634","url":null,"abstract":"At the headline level, the role of the Australian Taxation Office is to administer tax, excise and superannuation laws that fund public services for Australians and give effect to social and economic policy. But what does that say about our role in practical terms? How do we go about achieving that mission?","PeriodicalId":262460,"journal":{"name":"LSN: Public Tax Law - Non-U.S. (Topic)","volume":"275 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2006-02-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133198462","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Australian Taxation and Ethics: Colonisation to Costello-Risation","authors":"P. Kenny","doi":"10.2139/ssrn.2337369","DOIUrl":"https://doi.org/10.2139/ssrn.2337369","url":null,"abstract":"Australia’s taxation policies appear to have had a profound influence on the level of community trust and ethical conduct, or its ‘social capital’. This paper firstly considers the relationship between tax policy and social capital. Secondly, a quick review of the history of Australian taxation is made. Finally, this paper reviews the effects of these policies on the players in the tax system. The paper concludes that weaknesses in Australia’s taxation laws have proved to be highly detrimental to community ethics and social capital.","PeriodicalId":262460,"journal":{"name":"LSN: Public Tax Law - Non-U.S. (Topic)","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2003-12-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126863472","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Tax Avoidance vs. Tax Aggressiveness: A Unifying Conceptual Framework","authors":"G. Lietz","doi":"10.2139/ssrn.2363828","DOIUrl":"https://doi.org/10.2139/ssrn.2363828","url":null,"abstract":"I develop a unifying conceptual framework of corporate tax planning. The framework accommodates constructs frequently studied in empirical tax accounting research, i.e. tax avoidance, tax aggressiveness, tax sheltering, and tax evasion, by relating them to the seminal notion of effective tax planning presented in Scholes and Wolfson [1992]. Most importantly, literature knows no universal approach to the constructs of tax avoidance and tax aggressiveness (Hanlon and Heitzman [2010]). In search of a useful reference point to delimit non-aggressive from aggressive tax avoidance, I put a particular focus on the more-likely-than-not probability of a tax transaction being legally sustainable upon potential audit (e.g. Lisowsky, Robinson, and Schmidt [2013]). I further provide an overview of commonly used and recently suggested empirical measures of the underlying constructs and discuss their context-sensitive strengths and weaknesses. Finally, I arrange the measures along the lines of the proposed conceptual framework in an attempt to provide guidance as to which proxy most adequately reflects which conceptual construct. Although a demanding task, the promotion of a sound theoretical understanding and careful empirical handling of the relevant tax constructs should enrich the discussion and foster consistent inferences.","PeriodicalId":262460,"journal":{"name":"LSN: Public Tax Law - Non-U.S. (Topic)","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125423308","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Onofre Batista, Ludmila Mara Oliveira, Tarcisio Diniz Magalhaes
{"title":"Liberalismo, Desigualdade e Direito Tributário (Liberalism, Inequality and Tax Law)","authors":"Onofre Batista, Ludmila Mara Oliveira, Tarcisio Diniz Magalhaes","doi":"10.2139/ssrn.2684642","DOIUrl":"https://doi.org/10.2139/ssrn.2684642","url":null,"abstract":"The absence of a consistent critique of free market ideology has supported discourses that tend to exalt the way in which this form of capitalism can efficiently produce wealth, regardless of how the wealth produced will ultimately be divided among individuals. This has given rise to the rhetoric that the state should “not intervene” (in reality, that it should do so, but only to the benefit of the wealthy). By increasing the financial capacity of the rich through tax breaks, free marketeers have held that the poor would also benefit. Such unwarranted faith in the ability of laissez-faire capitalism to solve social problems has recently come under fire due to the studies on inequality presented by ONOFRE ALVES B. JUNIOR, LUDMILA MARA M. DE OLIVEIRA E TARCISIO D. MAGALHAES 219 Revista Brasileira de Estudos Politicos | Belo Horizonte | n. 110 | pp. 217-272 | jan./jun. 2015 French economist Thomas Piketty, who argues that taxation should have a key role in building more just and equal societies. The primary purpose of this article is to analyse how tax law can make a real contribution towards realizing social justice within a capitalist order. This will be done so through a political-philosophical and legal perspective. As we demonstrate, redistributive taxation is a true requirement of the most advanced form of liberalism today, as well as a product of democratic struggles. Our hope is this article will clarify the difficult relationship between the liberal thought, the problematic of social inequality, and taxation. Key-words: egalitarian liberalism; social inequality; tax law; Thomas Piketty.","PeriodicalId":262460,"journal":{"name":"LSN: Public Tax Law - Non-U.S. (Topic)","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116841498","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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