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Social and Behavioral Sciences Commons™
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Full-Text Articles in Social and Behavioral Sciences
Taxing Our Future: The Burden Of The Australian Superannuation Taxation System, Corinne Cortese, John Glynn
Taxing Our Future: The Burden Of The Australian Superannuation Taxation System, Corinne Cortese, John Glynn
John J Glynn
This study provides an examination of the Australian superannuation system and demonstrates the onerous taxation burden applied to Australian superannuation contributions and earnings. Using Canada, New Zealand, the UK, and the USA as a basis for comparison, the superannuation schemes and supporting taxation systems of each of the five countries of the study are reviewed. A scenario is developed and applied that demonstrates the inequity of the Australian system relative to comparable nations. Given concerns about the ageing population, this research supports calls for further reforms to the taxation of superannuation in Australia, which highlight the need to make superannuation …
Sme Innovation Within The Australian Wine Industry: A Cluster Analysis, David Aylward, John Glynn
Sme Innovation Within The Australian Wine Industry: A Cluster Analysis, David Aylward, John Glynn
John J Glynn
This paper assesses core innovation activity among SMEs within different levels of cluster development. The aim of the paper, using empirical data from the Australian wine industry, is to demonstrate that innovation levels and activity intensify as an industry cluster develops. By dividing wine clusters into ‘innovative’ (highly developed) and ‘organised’ (less developed) models, the paper uses selected core indicators of innovation activity to explore levels of integration within each model. This integration is examined in the context of Porter’s theory of ‘competitive advantage’, with implications for SMEs in particular, and lessons for industry clusters in general.