VACANT PROPERTY TAXES AND THE HUMAN RIGHT TO ADEQUATE HOUSING

Abstract
As parties to fundamental human rights instruments, Australia and New Zealand have undertaken to provide their citizens with adequate housing, that is, somewhere to live in security, peace and dignity. Nevertheless, homelessness, which is the starkest manifestation of inadequate housing, is a significant social problem in both countries. Homelessness is one feature of an inequitable and inefficient distribution of scarce housing resources; residential properties left vacant is another. Vacant property taxes (‘VPTs’), which are gaining popularity around the world, are an obvious response to this mismatch between lack and surplus. In this article, I consider what homelessness means in Australia and New Zealand, and discuss whether VPTs respond proportionately to the lack of adequate housing.

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A Dual Income Tax System for Australian Small Business: Achieving Greater Tax Neutrality?

Abstract
This article explores the notion of tax neutrality and its relationship to the taxation of business structures, especially for Australian small businesses. In particular, it analyses whether the introduction of a dual income tax (DIT) system, as advocated by Pitcher Partners could achieve this. It will be argued that a DIT does have the potential to improve tax neutrality and may remove business structural biases that exist in Australia. Furthermore, it will be argued that steps towards tax neutrality would be likely to be achieved through greater alignment of the individual marginal tax rates and that with businesses.

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The Effects of Regulatory Change on Taxpayer Compliance Behaviour in the Building and Construction Industry

Abstract

Using the results from a comprehensive telephone survey of home builders during 2007-8 and 2014-15, we provide an analysis of the behaviour, characteristics and perceptions of cash economy activity in the building and construction sector in Australia. In 2012-13, the ATO introduced the Taxable Payment Reporting System which yielded an additional compliance dividend. By comparing responses of builders before and after the introduction of this reporting system, we evaluate the impact of this regulatory change on grassroots activity in the cash economy. Although this regulatory change has impacted on certain cash economy activities, more targeted strategies are still required.

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