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SUSTAINABILITY, CITIES AND SUBNATIONAL TAXATION: AN ANALYSIS OF AUCKLAND AND BRISBANE

By Jonathan Barrett

Abstract

Treaties on environmental sustainability are concluded between nation states but, faced with the domestic political realities of taxing or otherwise acting against the short-term interests of voters, national governments often engage unwillingly with their international obligations. The Trump administration’s resiling from the Paris Agreement on climate change is an egregious example of flouting of national obligations but Australia and New Zealand have also been slow to give effect to their promises to reduce carbon omissions. Conversely, political subdivisions, including cities, can make their own distinct contributions to sustainability through various measures, including taxes. Megacities, such as London and Sydney, are sufficiently large to have the potential to engage with climate change in ways comparable to many countries. Smaller cities, including Auckland and Brisbane, can also make a contribution to sustainability. Focusing on the use of subnational taxes, this article considers whether, in practice, they do.

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Tax Literacy of Australian Small Businesses

By Brett Freudenberg, Toni Chardon, Mark Brimble and Melissa Belle Isle

Abstract

Small businesses are a critical component of economies, although they face a myriad of issues, including their literacy in relation to a number of key business issues. In recent years tax literacy has been argued as an important part of financial literacy. Research has demonstrated that a person’s tax literacy is likely to be greater when they are self-employed and operate their own businesses. However, whether this increased tax literacy is sufficient to address the labyrinth of issues faced when running a business is questionable. This article reports further evidence about the tax literacy of Australians who have conducted a business in relation to GST, deductions and their compliance attitude. These findings can build the foundation for future work to explore how tax literacy is an important component of financial literacy for small businesses.

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ACADEMIA AS AN INFLUENCER OF TAX POLICY AND TAX ADMINISTRATION

By Michael D’Ascenzo

Michael D’Ascenzo’s article on Academia as an Influencer of Tax Policy and Tax Administration is the first article in this edition. D’Ascenzo looks at how academia can influence tax policy and administration. He rightly in our view recognises that that influence has not been as great as it might or could have been. In examining the obstacles in the way of tax academics being involved in the tax policy and tax administration debates and outcomes, Michael remains optimistic that there is real potential for closer relationships between tax academics and policy makers and administrators. This will benefit not only the academics and tax academy but policy makers and administrators, and ultimately society as well.

Abstract

This paper considers how academia can influence tax policy and administration, highlighting examples where this has occurred. However, overall it concludes that the impact of academia does not appear on its face to have been as substantial as one might have thought. This paper explores the hurdles and conundrums that may have limited the impact of tax researchers on tax policy and administration. The paper nevertheless is optimistic about the potential for a closer engagement of tax researchers with tax policy advisers and the tax administration, and for corresponding benefits in the impact of that engagement. In terms of methodology, this paper is enhanced by the Delphi-type interviews on the topic with a number of relevant stakeholders.

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