By changing the distribution model for video content, television delivered over internet protocol (IPTV) is increasing pressure for a review of broadcast regulatory frameworks so as not to stifle innovation and the diffusion of new services. This paper examines current market trends and regulation for IPTV and also provides information on developments in the provision...

This policy brief assesses the advantages and disadvantages of indirect taxes over direct taxes. The appropriate choice for individual countries depends on circumstances, but particularly on views about the relative importance of growth and inequality as well as the ability to offset the effects of inequality through other measures without harming growth.

The Coalition's tax cuts will entrench private affluence and deepen public squalor, argues Geoffrey Barker.

The Tax Laws Amendment (2007 Measures No. 5) Bill 2007 was introduced into the House of Representatives on 16 August 2007. On the same day, the Senate referred the provisions of the bill to the Senate Standing Committee on Economics for report by 5 September 2007. This review examines the following amendments to tax laws...

The findings of this study show that tax evasion is considered to never be justifiable by the majority of people in each country. But the data also show that a large minority in each country consider tax evasion to be justifiable in some cases.