Leslie Nielson

First Name: Leslie
Last Name: Nielson
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Article
19 January 2015

Outlines which OECD countries include or exclude food, health, education and financial services from their respective consumption taxes, along with various countries’ general consumption tax rate...

Report
24 November 2010

Against the background of declining support for in Australia for greenhouse gas emissions trading, this paper surveys recent emissions trading developments worldwide.

The...

Report
10 September 2010

This paper, updated for the 2010-11 financial year, is designed to provide readers with a summary of superannuation taxation, contribution, preservation and payment rules.

Briefing paper
21 September 2009

This background note looks at whether programs such as the proposed Australian Carbon Pollution Reduction Scheme (CPRS) have been successful in reducing greenhouse gases emissions in areas...

Report
4 September 2009

This paper is designed to provide readers with a summary of superannuation taxation, contribution, preservation and payment rules. It covers, amongst others, the following topics:

• the...

Report
23 April 2009

The Clean Development Mechanism is an element of the Kyoto Protocol to the United Nations Framework Convention on Climate Change. Carbon abatement credits occurring from these CDM projects can be...

Report
22 August 2008

The change enacted by the government during the course of the 2006-07 financial year constitute the largest overhaul of Australia's retirement saving system since the advent of the compulsory...

Report
22 August 2008

Allowing tax deductions for certain expenses incurred in planting a carbon sink forest has become a controversial topic. This paper looks at the background to the tax deduction and its aims.

Report
21 August 2008

Several emission trading schemes are already in operation in different regions and countries, and others at the planning stage. This background note provides the reader with a brief overview of...

Report
13 March 2008

Soft compulsion is a method to increase retirement savings by automatically increasing the individual employee’s superannuation contributions, but allowing the individual to opt out of this...