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Looks at some of the challenges that the sector is facing, including declining growth, productivity gaps, online retailing, planning and zoning regulations, and trading hours regulations.
OECD's periodic review of the Australian economy examines recent economic developments, policies and prospects. Special chapters cover strengthening adjustment capacity and productivity performance.
This edited volume is about the Australian difference and how Australia's economic and social policy has diverged from the approach of other countries. Australia seems to be following a 'special path' of its own that it laid down more than a century ago. Australia's distinctive bent is manifested in a tightly regulated labour market; a heavy reliance on means testing and income taxation; a geographical centralization of political power combined with its dispersal amongst autonomous authorities, and electoral singularities such as compulsory and preferential voting. In seeking to explain this Australian Exceptionalism, the book covers a diverse range of issues: the strength and weakness of religion, democratic and undemocratic tendencies, the poverty of public debate, the role of elites, the exploitation of Australian sports stars, the politics of railways, the backwardness of agriculture, deviation from the Westminster system, the original encounter between European and Aboriginal cultures, and the heavy taxation of tobacco. Bringing together contributions from economists, economic historians, and political scientists, the volume seeks to understand why Australia is different. It offers a range of explanations from the 'historical legacy', to material factors, historical chance, and personalities.
Explores workplace relations in the twenty-first century and examines the Global Financial Crisis and the Fair Work Act 2009.
Conference papers on trends in economic conditions and economic structure in Australia - covers macroeconomic policy incl. Fiscal policy, monetary policy and exchange rate policy; presents long term prospects for natural resources and labour market mechanisms; examines financial policy, tax system, trade policy and productivity in manufacturing industries; discusses the social security system. List of participants. Graphs, statistical tables, tables.
With the growth of the digitalized economy, VAT on cross-border digital supplies has emerged as an important issue. Yet, views and practices regarding the application of the VAT on these supplies differ significantly across different jurisdictions. A lack of international VAT harmonization can cause double taxation or unintended double non-taxation, resulting in distortions and revenue losses. VAT in the Digital Era considers unilateral and multilateral options for the creation of an internationally coordinated VAT framework. Providing analysis of the status quo in key jurisdictions, the book explores the implications of the digitalized economy for the VAT systems across borders. It outlines possible approaches that can be taken to achieve a more consistent international VAT treatment of cross-border supplies, and the extent to which a multilateral solution would be preferable and achievable at the international level. Bringing together contributions from leading international voices in the VAT law and policy and international taxation fields, VAT in the Digital Era addresses current issues and proposes ways to coordinate VAT rules on cross-border digital supplies. This new book is essential reading for academics, researchers, governments, and other financial organisations involved with the world's most important indirect tax.