This paper analyses the political economy of policies taken in Australia and Singapore to address distributional concerns arising from recent tax reforms that introduced VATs in these countries. It investigates why the Singapore reform succeeded in implementing VAT with a comprehensive base,...

<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...