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...

The case for the imposition of carbon (emission) taxes or tradable carbon permits in important tax jurisdictions is arguably strong, based upon the polluter pays principle first proposed by Pigou almost a century ago. This paper briefly reviews the arguments for and against these market-based...