Praise for Building Nonprofit Capacity "A central question for leadership is to identify where, and when, to focus organizational energy, and that is where Brothers and Sherman's book comes in. Changing organizations is never easy, which is why managers need the right set of maps and tools-like...

This article explores the notion of tax neutrality and its relationship to the taxation of business structures, especially for Australian small businesses. In particular, it analyses whether the introduction of a dual income tax (DIT) system, as advocated by Pitcher Partners could achieve this....

Small businesses are a critical part of the Australian economy, and over the years a number of tax reforms have been implemented to try to assist them. A potential reform mooted has been for the introduction of a dual income tax (DIT) system. Pitcher Partners (an Australian accounting firm)...