that of Australia. The Australian system, and in particular its fiscal system of distribution, is outlined, as are the …

In this paper we examine the volatility of aggregate output and employment in Australia with the aid of a frequency … to output volatility in Australia which holds that there was a once and for all sustained reduction in output volatility …

in Australia over the period 1978 - 2001. The main findings are: First, that changes in the age composition are the main …

returns within Australia. These eight factors were the circulation of ideas, national context, tax policy context … influential. This study highlights that Australia was amongst the countries championing the global phenomenon of use of electronic …

aspects of the current tax systems in China and Australia. It is motivated by the fact that modern Chinese tax system is still … markers as well as tax scholars can usefully study the experience of other countries, including those of Australia, if only to … avoid making avoidable mistakes in tax policy design, implementation and administration. In order to make use of Australia …

This paper considers some of the aspects of taxation of intangibles presently of concern in Australia and the United … acquisition of intangibles by corporations, and in Australia, where the "tax value method" poses particular problems for … transfer pricing of intangibles in both the UK and Australia with particular emphasis on the difficulties encountered in …

imposition of income tax in Australia, with the sanction of the Constitution and the courts. …