Fostering green innovation: can Australia’s research and development tax concession be more effective?

Member Price: $35.00
Non Member Price: $45.00

shopping_cart Add to cart

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 01 Feb 09 by "THE TAX SPECIALIST" JOURNAL ARTICLE

Without integration and consistency of policy in the areas of taxation, innovation and climate change in Australia there is a real risk that the green innovation gap will widen.

Author profile

Prof Margaret McKerchar

Margaret is a Professor Australian School of Business, School of Taxation and Business Law, The University of New South Wales. - Current at 01 May 2014

More by Margaret MCKERCHAR

Tax aware investment management by public offer superannuation funds in Australia: Attitudes, practices and expectations - 01-May-2014
The impact of managing tax risk on the tax compliance behaviour of large Australian companies - 01-December-2013
Historical perspectives on the emergence of the tax profession: Australia and the UK - 01-July-2013
Achieving innovation and global competitiveness through research and development tax incentives: Lessons for Australia from the UK - 01-February-2012
Understanding Australian small businesses and the drivers of compliance costs: a grounded theory approach - 01-July-2009
Improving the quality of services offered by tax agents: can regulation assist? - 01-December-2008
Is there a perception of revenue bias on the part of the ATO in private binding rulings on large, complex issues? - 01-September-2008
Is the simplified tax system simple? - 01-February-2007
The impact of income tax complexity on practitioners in Australia - 01-October-2005
An international comparative analysis of self assessment: What lessons are there for tax administrators? - 01-October-2005
Developing the UK Self Assessment Regime: Is Collaboration the Key? - 01-January-2004
Changing Owners seminar paper - 09-May-2003
The effects of complexity on unintentional noncompliance for personal taxpayers in Australia - 01-January-2002
Why do taxpayers comply? Past lessons and future directions in developing a model of compliance behaviour - 01-January-2001

Click here to expand/collapse more articles by Margaret MCKERCHAR.

Copyright Statement

The Tax Institute
(ABN 45 008 392 372 (PRV14016))

("TTI")

The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.

click to expand/collapse

The Tax Institute is Australia's leading professional association and educator in tax providing the best resources, professional development and networks.

Fostering green innovation: can Australia’s research and development tax concession be more effective?

Author profile

Prof Margaret McKerchar

More by Margaret MCKERCHAR

Copyright Statement

Copyright Statement

Explore

Membership

Social