Tax Law and Policy for Indigenous Economic Development

19 Pages Posted: 7 Dec 2009 Last revised: 14 Dec 2009

See all articles by Miranda Stewart

Miranda Stewart

University of Melbourne - Law School; Australian National University (ANU) - Crawford School of Public Policy

Date Written: December 7, 2009

Abstract

This paper discusses tax law and policy for indigenous economic development, with a particular focus on business taxation. Indigenous communities, organisations and individuals are increasingly engaging in business or commercial activity in the mainstream Australian economy. Taxation has little relevance for individuals and communities with no economic engagement in the market, although the presence of government may be very significant in other ways in those communities. However, as business activity in indigenous communities and on indigenous land increases and levels of income rise in some of these communities, taxation law become significant.

Keywords: taxation law, Indigenous, economic development

JEL Classification: K00, K34, K49

Suggested Citation

Stewart, Miranda, Tax Law and Policy for Indigenous Economic Development (December 7, 2009). U of Melbourne Legal Studies Research Paper No. 436, Available at SSRN: https://ssrn.com/abstract=1519603 or http://dx.doi.org/10.2139/ssrn.1519603

Miranda Stewart (Contact Author)

University of Melbourne - Law School ( email )

Melbourne, Victoria 3010
Australia
+61 3 8344 6544 (Phone)

Australian National University (ANU) - Crawford School of Public Policy ( email )

7 Liversidge Street
Lennox Crossing
Canberra, ACT 0200
Australia

HOME PAGE: http://https://crawford.anu.edu.au/people/academic/miranda-stewart

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