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Articles 1 - 4 of 4

Full-Text Articles in Business

S Corporation Current Developments, Annette M. Nellen, S. S. Karlinsky Nov 1992

S Corporation Current Developments, Annette M. Nellen, S. S. Karlinsky

Faculty Publications

No abstract provided.


Income Tax - Discipline Or Review?, R. B. Williams Jan 1992

Income Tax - Discipline Or Review?, R. B. Williams

Faculty of Business - Accounting & Finance Working Papers

A government needs money to be able to operate and usually raises a significant proportion of this finance by taxing those who live and earn income within its boundaries. This paper addresses aspects of the question why one government, the Australian government, should choose income tax as the major vehicle for raising revenue. Drawing on the work of the French historian and philosopher Michel Foucault it is suggested the income taxing system provides a way of disciplining and monitoring the population, primarily to encourage the voluntary payment of income tax but also allowing each citizen to become known.


Corporate Integration: Do The Uncertainties Outweigh The Benefits?, Reed Shuldiner Jan 1992

Corporate Integration: Do The Uncertainties Outweigh The Benefits?, Reed Shuldiner

All Faculty Scholarship

No abstract provided.


A General Approach To The Taxation Of Financial Instruments, Reed Shuldiner Jan 1992

A General Approach To The Taxation Of Financial Instruments, Reed Shuldiner

All Faculty Scholarship

No abstract provided.