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- W391177168 abstract "[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." @default.
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- W391177168 date "2002-01-01" @default.
- W391177168 modified "2023-09-27" @default.
- W391177168 title "The potential use of tax incentives for Indigenous businesses on Indigenous land" @default.
- W391177168 hasPublicationYear "2002" @default.
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