Similar Search Results

Do tax concessions for mining site rehabilitation work? : evaluating 10 years of reform

Stoianoff, Natalie P.; Kaidonis, Mary A.; House, Lindel H. - 2006

Persistent link: https://www.econbiz.de/10003522889

Measures supporting minerals and primary metals extraction and processing : case study: Australia

Griffith, Marnie - 2013

case study of Australia, a leading producer and exporter of minerals. After describing the mining sector in the context of …-fuel sector. The study finds that government support to the mining industry is relatively limited. Measures through which the … Australian federal government assists the mining industry tax concessions related to corporate expenditure on R&D and on …

Persistent link: https://www.econbiz.de/10009767767

The Design of R&D Support Schemes for Industry

Thomson, Russell K. - 2011

Scant discussion exists in the literature about the relative design merits of various R&D schemes and most authors treat program design as a black box. In this paper, we assess the design features of three major forms of R&D support: entitlement schemes, competitive schemes and industry R&D...

Persistent link: https://www.econbiz.de/10013118618

The Impact of Firm Characteristics and Manager Holdings on Hedging Decisions by Australian Mining Companies

Huang, Guang Ping - 2014

It is well known that the mining industry faces many risks such as commodity, foreign exchange and operational risks … different forms of management compensation can affect the use of derivatives based on the 100 largest listed mining companies on …

Persistent link: https://www.econbiz.de/10013059818

Petroleum Industry Tax Incentives and Energy Policy Implications : A Comparison Between Australia, Malaysia, Indonesia and Papua New Guinea

Kraal, Diane - 2018

ascertain whether they are economically beneficial for four selected jurisdictions in the Asia-Pacific region: Australia …

Persistent link: https://www.econbiz.de/10012907484

The Henry Review on Small Business Tax Concessions : Same Script, Same Soap Opera

Kenny, Paul - 2013

Australian federal Governments' increasingly broaden and tinker with a range of small business tax concessions as they seek electoral support from an estimated 2.7 million small businesses. Consequently, a plethora of costly tax concessions for small business has emerged. Their complexity...

Persistent link: https://www.econbiz.de/10013074303

Capital Gains Tax Exemptions in Australia and New Zealand : Rationale and Reality

Kenny, Paul - 2013

's attitudes toward these competing goals'.Overall the paper finds that Australia's CGT discount and New Zealand's CGT exemption …

Persistent link: https://www.econbiz.de/10013074416

Quarantining Small Business Income Tax Losses : A Competitive Disadvantage for Small Business

Kenny, Paul - 2013

The problem of taxpayers claiming income tax loss deductions for hobby/lifestyle activities has been a perennial issue for the Australian income tax system. As a result of the 1999 Review of Business Taxation's (herein after the ‘Review') report the federal Government introduced non-commercial...

Persistent link: https://www.econbiz.de/10013074422

Small Business Tax Concessions Down Under

Kenny, Paul - 2013

This paper examines Australia's 2009 Henry Review recommendations on small business taxation. In doing so this paper …

Persistent link: https://www.econbiz.de/10013074430

Will Tax Credit Increase Housing Supply? Experience from U.S. and Prospect for Australia

Chen, Jian - 2013

scheme (NRAS) in Australia are such examples. Both policies aim to increase supply of affordable rental housing for low …

Persistent link: https://www.econbiz.de/10013078986