Small Business Tax Reform in Australia : The 1999 Review of Business Taxation

ISBN-13: 9783838323664 / Angielski / Miękka / 2010 / 244 str.

Paul Kenny

Opis

This book considers Australia's 1999 enquiry into buisness taxation, known as the Review of Business Taxation. Focusing on the Review s small business reforms the book finds that policy problems arose from flaws in the Review s policy design processes and in weaknesses in the enactment processes of the federal Government. This created policy structural defects, resulting in substantial levels of community criticism.

O autorze

Dr Paul Kenny is a senior lecturer at the Flinders Business School at Flinders University, South Australia. His research interests are in taxation policy, capital gains tax, small business taxation, wine taxation and the internet.