Small Business Tax Reform in Australia: The 1999 Review of Business Taxation

This book considers Australia's 1999 enquiry into buisness taxation, known as the Review of Business Taxation. Focusing on the Review?s small business reforms the book finds that policy problems arose from flaws in the Review?s policy design processes and in weaknesses in the enactment processes of the federal Government. This created policy structural defects, resulting in substantial levels of community criticism.