The potential use of tax incentives for Indigenous businesses on Indigenous land

Stanley, Owen (2002) The potential use of tax incentives for Indigenous businesses on Indigenous land. Working Paper. Centre for Aboriginal Economic Policy Research (CAEPR), Canberra, ACT, Australia.

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[Extract] The purpose of this paper is to examine how effective tax incentives could be in encouraging the development of Indigenous businesses on Indigenous land in Australia. Within the Australian tax system there already exists a range of incentives. Most of them, however, are for the purpose of encouraging development of mainstream business. They include incentives for farming and mining, building and infrastructure development, research and development, the film industry, environmental protection, and general development through development allowances. Nowhere in the Australian tax system are there incentives directed specifically at encouraging development on Indigenous land. Some countries do use tax incentives to encourage business development on Indigenous land and in regions of low socioeconomic status. The United States, Canada and Germany, for example, have policies of this type.

Item ID: 50277
Item Type: Report (Working Paper)
ISBN: 978-0-7315-4916-0
ISSN: 1422-3871
Additional Information:

This paper was also presented at the Indigenous Banking Workshop 'Improving banking and financial services for Indigenous Australians' held in Sydney 8-9 May 2002.

Date Deposited: 21 Sep 2017 23:02
FoR Codes: 14 ECONOMICS > 1499 Other Economics > 149999 Economics not elsewhere classified @ 100%
SEO Codes: 91 ECONOMIC FRAMEWORK > 9102 Microeconomics > 910207 Microeconomic Effects of Taxation @ 100%
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