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Two alternative models of service provision are associated with decriminalisation of public drunkenness – the medical or sickness model and the social welfare model. In the development of alternative strategies to accompany decriminalisation, Australian jurisdictions have largely followed the latter welfare approach. In Western Australia, decriminalisation of public drunkenness was spurred by the recommendations of the Muirhead Interim Report on Aboriginal Deaths in Custody. A community development approach was used to establish local management structures for sobering-up programs in areas of greatest need. Three sobering-up centres are now operating in the State with a fourth centre due to open in mid 1993. Some preliminary evaluation of the Western Australian program has been carried out but a more comprehensive research and evaluation program is being conducted to assess the impact of decriminalisation and the development of alternative responses.  相似文献   

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Taxes on tobacco provide a significant income for the Australian government — $5.1 billion in 2001. At the same time, health officials are making strenuous efforts to reduce smoking, particularly among teenagers. Some economists suggest that raising taxes on tobacco will produce more revenue while at the same time lowering smoking rates, particularly among youths who have less discretionary spending power than adults. But a by‐product of excise tax in Australia has been the emerging market in “chop‐chop,” tobacco diverted from legal channels by growers who receive considerably higher prices for a part of their yield than they can obtain from legal manufacturers. The article details this situation and suggests that only bold solutions may be able to reduce tensions in tax policies, smoking rates and the “chop‐chop” black market.  相似文献   

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This paper uses data from the Australian Election Studies (1987–2001) to investigate the preference for lower taxes or higher social spending among Australian voters. We offer some explanations for the increased support for higher social spending, especially after the election of the Howard Government in 1996. Regression models allow us to distinguish various factors that predict support for higher social spending. The main conclusions of the paper are that support for social spending is higher among voters with ‘social‐democratic’ attitudes and voting preferences but significantly, is also higher among voters who think health and Medicare services have declined since 1998. These findings are discussed in the context of various possible explanations for declining support for tax cuts.  相似文献   

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A comparative analysis of three decades of OECD public spending change is used to test propositions concerning the likely consequences of population ageing for public expenditure development in coming years. The World Bank and the OECD Secretariat suggest that population ageing has a direct impact on public expenditure through increased spending on pensions, health care and services for the elderly; and an indirect impact through increasing levels of public indebtedness. The analysis here suggests that only the pensions effect is supported by available comparative evidence and that, even here, the relationship is weaker than often implied in the population ageing literature. The vulnerability of different nations to problems arising from population ageing varies widely, with Australia among the least vulnerable.  相似文献   

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发行扬帆情第29届奥林匹克运动会帆船比赛纪念收藏品说明为庆贺并铭记2008北京奥运会暨青岛奥帆赛,受第29届奥林匹克运动会组织委员会帆船委员会(青岛)、中共青岛市委宣传部委托,青岛国际新闻中心依托青岛餐霞谷静心园有限公司、唐山隆达骨质瓷有限公司联合研制了一套以体现奥运扬帆、五洲传情为主题的第29届奥林匹克运动会帆船比赛纪念收藏品。相关情况作如下说明:纪念收藏品名称:扬帆情——第29届奥林匹克  相似文献   

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Data from the Community Hopes, Fears and Actions Survey are used to examine how pervasive the view is that the more privileged in society are failing to pay their fair share of tax, to understand the beliefs that underpin such perceptions, and the reforms that are needed to open dialogue with the Australian public about the issue. Support is found for five hypotheses. Economic self‐interest provides a partial explanation for perceptions of vertical inequity, but more important are disillusionment with the Australian democracy and perceptions of insufficient procedural justice from the tax office. Values about how Australian society should develop also play a part. Those looking for a more equal, caring and compassionate Australia perceive there to be a high level of vertical inequity. Such perceptions are not shared by those aspiring to an Australia that pursues competitive advantage either economically or politically. Tax authorities are brokers for social order and harmony in democracies. They can not determine the policies that are supposed to deliver these goals, nor the rules by which individuals are expected to contribute to the government coffers. But they carry responsibility for making it all happen — collecting taxes and providing government with revenue. As such, their integrity is pivotal to smooth democratic functioning. Integrity for a tax authority involves having purposeful and sound goals, appropriate and ethical procedures for pursuing such goals, and processes allowing reflection and evolution of their operation in response to the democratic will (Braithwaite 2003). This paper is a contribution to the process of reflection on how the tax system is working for its citizens. Its purpose is to investigate the extent to which the Australian community believes that their tax authority is pursuing one of its goals, collecting revenue, in a sound and purposeful way. Three questions are addressed: (a) Are different social groups in our society paying their fair share of tax? (b) What are the experiences and aspirations lying behind public perceptions that some groups do not pay their fair share? and (c) Do perceptions of fairness shape the direction in which Australians want to see tax reform progress?  相似文献   

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“面对地球,我们人类才刚刚诞生。”这是辽宁古生物博物馆漂亮的讲解员一句令人雅忘的精彩的讲解词。  相似文献   

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