Published on 01 Jan 91
by Australian Tax Research Foundation
Reports the results of an extensive study by a team from the University of Western Australia into the costs which public companies bear in meeting the requirements of company income taxation. Estimates are made of the absolute costs borne by companies, of the impact of these costs upon companies of different sizes and of the cash flow benefits accruing to companies.
Richard Fayle, B.Com. (NSW), M.Com. (WA), F.C.A., Associate Professor, Department of Accounting and Finance, The University of Western Australia.
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Jeff Pope, B.A. (Hons.), University of Warwick, M.Sc., Cranfield Institute of Technology, F.T.I.A., Senior Lecturer, Department of Economics, Curtin University, and Research Associate, Economic Research Centre, The University of Western Australia.
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DONG-LING CHEN, Dip. Sc. Fundan University; Dip. M.Sc.Shanghai JiaoTong University, PhD (UWA), Research Assistant, Economic Research Centre, Department of Economics, The
University of Western Australia.