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Leslie Nielson

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Parliamentary Library (Australia)

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18

Pageview Total: 53

Article

19 Jan 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.

Introduction

At the time the Goods and Services Tax was introduced,...

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Research report

24 Nov 2010

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

The former Rudd Government deferred the proposed emissions trading scheme, the Carbon Pollution Reduction...

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Research report

10 Sep 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, and covers amongst others, the following topics:

  • the taxation of superannuation contributions and benefits
  • ...
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Briefing paper

21 Sep 2009

Emissions trading gets a lot of bad press. James Hansen, a leading advocate for climate change legislation, has rejected emissions trading altogether in favour of a carbon tax. In an open letter delivered on 29 December 2008 to then President-Elect Obama, Dr Hansen...

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Research report

04 Sep 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 taxation of superannuation contributions and benefits

• the level of superannuation...

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Research report

23 Apr 2009

The Clean Development Mechanism is an avenue for industrialised countries to undertake carbon abatement projects in developing countries. This Background Note provides information on the CDM and its associated emissions credits.

The mechanism is an element of the Kyoto Protocol to the...

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Research report

22 Aug 2008

From 1 July 2007 new taxation and preservation arrangements applying to Australia’s superannuation system took effect. It is not too much to say that the change enacted by the government during the course of the 2006–07 financial year constitute the largest overhaul of Australia’s retirement...

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Research report

22 Aug 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, explains why carbon sink forest are important in controlling emissions, outlines recent objections to this measure...

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Research report

21 Aug 2008

Since the United Nations Framework Convention on Climate Change and the Kyoto Protocol to that Convention, came into force in 2005, emissions trading has been the preferred approach for any international efforts to control, and eventually reduce, greenhouse gas emissions. Several emission...

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Research report

13 Mar 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 arrangement. It is based on the assumption that individuals, left to their own devices, will often fail to...

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