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Capital gains taxes are likely to distort the market and resource allocations through so called “lock-in” effect, meaning discouraging trade transactions that trigger the tax payments. When it comes to agricultural land, the lock-in effect implies that the land ownership and active farming...
Persistent link: https://www.econbiz.de/10009444800
users comprised young adults, a survey was administered to a general student population at three universities in Australia …
Persistent link: https://www.econbiz.de/10009434779
Australia for the period 1950-2005. Cointegration and a vector error-correction model are used along with Granger causality … the cointegration analysis of production in Australia and should be included in the long-run production relationship along … capital and ICT are important drivers of output growth in Australia, so their omission from standard productivity measures …
Persistent link: https://www.econbiz.de/10009434976
Australia`s electric power industry (EPI) is undergoing major restructuring. This restructuring includes … of the overall economic reform package that is being implemented in Australia. Enhancing efficiency in the economy …, Australia`s previous prime minister, Paul Keating, observed that {open_quotes}the engine which drives efficiency is free and …
Persistent link: https://www.econbiz.de/10009436863
examine monopoly (South Africa) and duopoly (South Africa, Australia) with a competitive fringe (US, Canada, Poland, China and …
Persistent link: https://www.econbiz.de/10009437106
Australia, a vigorous private sector economy could emerge if the lunar organization provided quasi-export earning through its …
Persistent link: https://www.econbiz.de/10009437372
trialled over the past five years in the United Kingdom and Australia. The primary purpose is to examine Credit Guarantee … volatile pricing in world capital markets signals a diminished role for the private sector in the provision of economic and …
Persistent link: https://www.econbiz.de/10009441621
Purpose – The purpose of this study is to explore the voluntary use of internal audit by Australian publicly listed companies and to identify factors that lead listed companies to have an internal audit function.Design/methodology/approach – Drawing on the Institute of Internal Auditors'...
Persistent link: https://www.econbiz.de/10009441627
traditional margin income and fee-based income for banks operating in Australia. Design/methodology/approach – Considering several … understanding the changing nature of banking in Australia. Given the recent sub-prime crisis in the USA and the role played by fee …
Persistent link: https://www.econbiz.de/10009441628
Purpose – The purpose of this paper is to examine whether Australian agricultural firms display big bath behaviour during droughts by recognising extraordinary and abnormal losses. It is hypothesised that Australian agricultural firms are more likely to report big bath losses in drought years...
Persistent link: https://www.econbiz.de/10009441642