This paper examines whether, in light of the advances in technology and digital take-up rates, the benefits and compliance cost savings of applying accounting income to determine tax liabilities for small business now outweigh previous arguments that rejected such proposals.

The impact of COVID-19 has been felt across the economy and business sector, but for small businesses these shocks can be more challenging to deal with, with fewer resources to draw from. This report covers findings from the 2020 BCEC Small Business Survey including the significant costs, workforce and other pressures that businesses have experienced...

This inquiry has found widespread market failure in regards to the availability and affordability of essential small business insurance products.

This report outlines how a dramatic re-shaping to the structure of Australia’s economy has largely benefited big corporates and the financial sector, at the expense of family-run and small businesses.

The economic crisis caused by lockdown measures in response to COVID-19 has distorted the Australian economy. The economic costs of lockdowns have not been equally shared across the country. This paper outlines five key pieces of evidence that lockdowns, rather than freezing the economy in place, have disfigured it.