Australian small to medium enterprises (SMEs) are currently facing the challenges and opportunities of the global trend towards digital, online and mobile technologies. However, many SMEs are not prepared to engage with these digital technologies, while others seem unwilling to embrace them....

Taxation data have been used to create long-run series for the distribution of top incomes in quite a number of countries. Most of these studies have focused on the national experience of individual countries, but we can also learn from cross-country comparisons. Comparative analysis is...