Redistribution between rich and poor countries

The topic of redistribution between rich and poor countries opens a can of worms. This paper first inquires into what we mean by some of these words and second, considers the role of taxation in redistribution. It briefly considers the various modes of redistribution to address poverty and inequality, including the role of taxation, within a country before turning to consider modes of redistribution between rich and poor countries. The paper then turns to consider whether we are asking the right question. Should the question, really, be about redistribution between rich and poor people? In an increasingly global and digital era, how might we reconsider the role of taxation in achieving this? The paper briefly touches on state-based and cosmopolitan theories of international distributive justice, before considering whether we need to unpack the very concept of the country, nation-state, or government to achieve the transnational provision of public goods and redistribution between rich and poor

Australia's GAAR Turns 40: In its Prime or Mid-Life Crisis?

This article explores aspects of the legislative evolution of Australia's general anti-avoidance rule (GAAR) in pt IVA of the Income Tax Assessment Act 1936 (ITAA36) and considers how it shapes up after 40 years. It considers the legislative interaction of the GAAR with other parts of the income tax statute and explores the GAAR in an international context, including the Multinational Anti-Avoidance Law (MAAL) and Diverted Profits Tax (DPT) inserted into pt IVA. It concludes with consideration of the role and legitimacy of the GAAR in respect of both domestic and international economic and legal transactions

International Tax, the G20 and the Asia Pacific:From Competition to Cooperation?

Nation states in the Asia Pacific need to increase tax revenues but face many challenges. This article discusses the challenge of taxation in an age of capital mobility and tax competition. It then considers two opportunities that have recently been championed by the G20, which could enable governments to strengthen national tax systems by international cooperation. The first opportunity is the establishment of transnational tax administrative cooperation. The second opportunity is the potential for countries to develop a new multilateral framework for sharing the international capital tax base, which may arise under auspices of the Organisation for Economic Co-operation and Development Base Erosion and Profit Shifting project. As Chair of the G20 in 2014, Australia has a key leadership role to play in supporting countries in the region to grasp these opportunities

Reform of state taxes in Australia: rationale and options

The proposals are approximately revenue neutral in aggregate and minimize redistribution relative to the current economic incidence. The proposed reforms include: remove current exemptions to achieve comprehensive payroll and land tax bases, and apply flat rates with individual state rights to choose the rate and to vary it over time; remove the transaction taxes on conveyance and stamp duties on insurance; replace the current suite of Commonwealth and state taxes on the use of motor vehicles with a user charge and special indirect taxes to internalize the external costs of pollution and congestion; and, focus special taxes on gambling to collect a share of the economic rent generated by government restrictions on supply

Demographic change in the northern forest

This brief examines the population redistribution in the Northern Forest, which includes thirty-four counties scattered across northern and central Maine, New Hampshire, New York, and Vermont. Authors Ken Johnson, Susan Stewart, and Miranda Mockrin report that the population of the Northern Forest grew modestly between 2000 and 2010, and the population gains were greatest in recreational areas and least in manufacturing areas. Racial and ethnic diversity is also growing in the Northern Forest, and the population is getting older due to aging in place among current residents and net outmigration among younger populations

Personal reference and politeness strategies in French and Spanish: a corpus-based approach

The aim of this thesis is to examine personal pronominal reference in two lang1;5ges, French and Spanish, from an interactional perspective. Brown and Levinson's (1978, 1987) 'Politeness theory' seeks to provide an explanation for much of the mismatch between what is 'said' and what Is 'implicated' in spoken discourse. One area of speech where this mismatch is particularly evident is that of personal reference where extralinguistic information is paramount in its use and interpretation. While previous approaches to this area have sought to assign one interpretation to a given pronominal use, this study seeks to show how speakers and hearers can exploit a multiplicity of potential values in the interest of faceprotection. Based on 5 qualitative methodology derived from the field of linguistic pragmatics applied to a corpus of naturally-oc:urring data of speech situations where there is threat to the face of speakers and hearers, this study will argue that the contextual factors of power and status as well as a knowledge of linguistic politeness itself are of crucial :mportance in the use and interpretation of persmal reference

Defining Fiscal Transparency: Transnational Norms, Domestic Laws and the Politics of Budget Accountability

Since the early 1990s, the issue of fiscal or budget transparency has attracted increasing attention at transnational and domestic policy levels, among agencies such as the IMF and OECD, and through NGOs initiatives such as the International Budget Project. At the domestic level, where budgeting takes place, some jurisdictions have enacted legislation to formalize their commitments to fiscal disclosure. This paper tracks the emergence of global norms about fiscal transparency through the interaction of \u27soft law\u27 measures with more conventional legal forms, drawing on examples from both higher and lower income countries. It offers a critical analysis of the various purposes and interests that transparency may serve, and of the role of international norms and legal institutions in shaping domestic political processes of budgeting. We find that prevailing models of budget transparency focus primarily on reinforcing fiscal discipline, and on the provision of information to establish credibility for financial markets, international lenders and aid donors. These imperatives have overshadowed attempts to shed light on other dimensions of fiscal policy, such as its distributive impact and its democratic legitimacy. As a result, we conclude, the current understanding of best practices in this field will be of limited use in generating the political consensus needed to ensure equitable development at the national or the global level