Archived publication for 2009 in Occasional Paper
Recent publications
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Should Australian Taxpayers Lodge Annual Tax-Returns?
One of the issues canvassed in the Australia's Future Tax System Consultation paper is potential simplification of tax administration. But simplification of the tax system itself must preceded simplification of tax administration. The direct costs...
The adverse effects of government actions against cartels
Government intervention against cartels is seldom effective and sometimes counterproductive. Competitive firms may conspire to push up prices and profits, but this is difficult to achieve for a lengthy period of time. Firms have...
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