Australia's denial of depreciation deductions for second-hand assets used in residential rental properties: rationales appear obscure.Published in:Australian Tax Forum, 2022, v. 37, n. 2, p. 227By:Boccabella, DalePublication type:Article
The exploitation of tax professional expenses for tax minimisation: evidence from Australia.Published in:Australian Tax Forum, 2022, v. 37, n. 2, p. 295By:Youngdeok Lim;Evans, Chris;Kayis-Kumar, AnnPublication type:Article
"Under pressure'? Section 39 of the Legal Profession Uniform Law and the Federal Commissioner of Taxation.Published in:Australian Tax Forum, 2022, v. 37, n. 2, p. 273By:Eu-Jin TeoPublication type:Article
AI and tax policy in Australia: a 'whole-of-life' approach to incentivising AI research and innovation.Published in:Australian Tax Forum, 2022, v. 37, n. 2, p. 253By:Bowler-Smith, MarkPublication type:Article
Potential tax ratio, tax effort and tax inefficiency in the OECD: an empirical study using the stochastic tax frontier model.Published in:Australian Tax Forum, 2022, v. 37, n. 2, p. 193By:Binh Tran-Nam;Thai-Ha LePublication type:Article