The burden of small business acting as an 'unpaid tax collector', particularly for the Goods and Services Tax (GST), is currently subject to much political debate in Australia. However, realistic proposals as how best to alleviate this burden are few and far between. This article reviews...

<title>ABSTRACT</title> Higher education, particularly in the area of international education has exhibited significant growth since the mid-1980s. Whilst it is beginning to attract research from both educational and tourism industry perspectives, the current body of knowledge regarding this market is still...

This paper identifies six phases in the development of the compliance costs of taxation, in an Australian context. Estimates of the compliance costs of personal and public companies' income taxation are presented, and an international comparison cautiously made. Major policy issues related to...