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"The Australian Tax Expenditures Statement"   flag  2

(2005) 8 Journal of Australian Taxation 1
Burton, Mark
Journal of Australian Taxation
Australia

Law Journal Articles Referring to this Journal Article

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Analysing Implicit Tax Expenditures" (2011) 35 Melbourne University Law Review 426 Krever, Richard Australia circa 2011 AustLII flag
"Chaos, Rhetoric and the Legitimation of Democratic Government: A Critical Review of Australia's Tax Legislative Process" (2007) 29 Sydney Law Review 613 Burton, Mark Australia circa 2007 AustLII flag

Legislation Cited

Legislation Name Provision
Charter of Budget Honesty Bill 1996 (Cth)
Taxation Laws Amendment Bill (No 2) 1987 (Cth)
Charter of Budget Honesty Act 1998 (Cth) s3
Income Tax Assessment Act 1936 (Cth) s52, s99A
Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Imposition Act 1997 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
McDermott Industries (Aust) Pty Ltd v Commissioner of Taxation [2004] FCA 1044 Federal Court of Australia Australia - Commonwealth 13 Aug 2004 AustLII flag 8
"Rethinking Tax Expenditures And Fiscal Language" (2004) 57 Tax Law Review 187 Tax Law Review United States circa 2004 HeinOnline / Westlaw flag 2
"Taming Tax Complexity" (2003) 25 Sydney Law Review 367 Sydney Law Review Australia circa 2003 HeinOnline / LexisNexis flag 2
"Truth In Government: Beyond The Tax Expenditure Budget" (2003) 54 Hastings Law Journal 603 Hastings Law Journal United States circa 2003 HeinOnline / LexisNexis flag 2
"Is the Tax Expenditure Concept Still Relevant?" (2003) 56 National Tax Journal 613 National Tax Journal United States circa 2003 flag 1
"Reinventing Tax Expenditure Reform: Improving Program Oversight Under The Government Performance And Results Act" (2000) 35 Wake Forest Law Review 751 Wake Forest Law Review United States circa 2000 HeinOnline / LexisNexis flag 1
"Tax Expenditures: A Reassessment" [1988] Duke Law Journal 1155 Duke Law Journal United States circa 1988 HeinOnline / LexisNexis flag 4
"Personal Deductions Under an Ideal Income Tax" (1988) 43 Tax Law Review 679 Tax Law Review United States circa 1988 HeinOnline / Westlaw flag 1
"Personal Deductions and Tax Reform: The High Road and the Low Road" (1986) 31 Villanova Law Review 1703 Villanova Law Review United States circa 1986 HeinOnline / LexisNexis flag 1
"The Tax Expenditure Concept in the United States and Germany: A Comparison" (1986) 33 Tax Notes 201 Tax Notes United States circa 1986 flag 1
"Other Spending Program, The" (1985) 10 Legal Service Bulletin 63 Legal Service Bulletin Australia circa 1985 HeinOnline flag 2
"Tax Expenditures as a Regulatory Tool: Targeting Superannuation Dollars" (1984) 1 Australian Tax Forum 96 Australian Tax Forum Australia circa 1984 flag 1
"The Concept of a Tax Expenditure Budget" (1982) 17 Taxation in Australia 30 Taxation in Australia Australia circa 1982 flag 1
"A Solution to the Problem of Defining a Tax Expenditure" (1980) 14 UC Davis Law Review 79 U.C. Davis Law Review United States circa 1980 HeinOnline / LexisNexis flag 2
"Accelerated Depreciation – Tax Expenditure or Proper Allowance for Measuring Net Income?" (1979) 78 Michigan Law Review 1 Michigan Law Review United States circa 1979 HeinOnline / LexisNexis flag 2
"The Tax Expenditure Concept and the ‘ Budget Reform Act of 1974 ’" (1976) 17 Boston College Industrial and Commercial Law Review 679 Boston College Industrial and Commercial Law Review United States circa 1976 flag 2
"Book Review" (1975) 1 Journal of Corporate Taxation 486 Journal of Corporate Taxation United States circa 1975 flag 2
"Personal Deductions in an Ideal Income Tax" (1972) 86 Harvard Law Review 309 Harvard Law Review United States circa 1972 HeinOnline / LexisNexis flag 5
"The Tax Expenditure Budget – A Reply to Professors Surrey and Hellmuth" (1971) 22 National Tax Journal 538 National Tax Journal United States circa 1971 flag 2
"The Tax Expenditure Budget – Response to Professor Bittker" (1971) 22 National Tax Journal 528 National Tax Journal United States circa 1971 flag 2
"Comprehensive Tax Base As a Goal of Income Tax Reform, A" (1967) 80 Harvard Law Review 925 Harvard Law Review United States circa 1967 HeinOnline / LexisNexis flag 6
"Comprehensive Income Taxation: A Comment" (1967) 81 Harvard Law Review 637 Harvard Law Review United States circa 1967 HeinOnline / LexisNexis flag 2
FCT v James Flood Pty Ltd [1953] HCA 65; (1953) 88 CLR 492; [1953] ALR 903; (1953) 10 ATD 240; 5 AITR 579 High Court of Australia Australia - Commonwealth 5 Oct 1953 AustLII flag 212
Union Label Case [1908] HCA 94; (1908) 6 CLR 469; 14 ALR 565 High Court of Australia Australia - Commonwealth 8 Aug 1908 AustLII flag 308
"Social Welfare and the Rate Structure: A New Look at Progressive Taxation" (1987) 75 California Law Review 1905 California Law Review United States circa 1905 HeinOnline / LexisNexis flag 5
"Accounting for Federal Tax Subsidies in the National Budget" 22 National Tax Journal 244 National Tax Journal United States circa 1905 flag 4

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