Tax Law and Policy for Indigenous Economic Development
19 Pages Posted: 7 Dec 2009 Last revised: 14 Dec 2009
Date Written: December 7, 2009
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: Suggested Citation
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By Mark Burton