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The compliance costs of Wholesale Sales Tax in Australia paper

Published on 01 Jan 93 by Australian Tax Research Foundation

This is the first survey of the costs imposed upon businesses in Australia by the Wholesale Sales Tax. The study has assumed particular significance since the rejection by voters in 1993 of a goods and services tax which means that more attention must be paid to improving the impact of the WST.

Author profiles:

R FAYLE
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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J POPE
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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D.L. Chen
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.
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