This paper examines the desirability and feasibility of replacing the present system of personal and corporate income, sales, excise, capital gains, import and export duties, gift and estate taxes with a single comprehensive revenue neutral Automated Payment Transaction (APT) tax. In its...

This paper examines the desirability and feasibility of replacing the present system of personal and corporate income, sales, excise, capital gains, import and export duties, gift and estate taxes with a single comprehensive revenue neutral Automated Payment Transaction (APT) tax. In its...

The study compares manufacturer prices in Australia and seven other countries for 150 pharmaceuticals listed on the Pharmaceutical Benefits Scheme (PBS), as at 30 June 2000. The comprehensive study found that prices in the USA are between 80 to 160 per cent higher than in Australia, and prices...

This paper examines the impact of population distribution on the costs of providing local telephone service. The study was undertaken to examine the extent to which price differences in international comparisons of telecommunications costs can be attributed to differences in the distribution of...

This paper looks at the extent of differences in the accessibility, quality and price of telecommunications services between remote, rural and urban areas in Australia and other comparable countries. It finds that users experience some disadvantages compared with urban users, but generally no...

This paper sets out a conceptual model that describes how the configuration of relevant geographic markets might change as electronic “gateways” or portals challenge conventional markets. It then considers the main conceptual inferences against the experience of securities markets....

Within any preferential trade agreement (PTA) origin rules exist in order to prevent third countries from taking advantage of the PTA concessions. The rules thus are there to preserve the existing external protection of countries within the PTA. However, depending on their formulation, they can...

International comparisons of the organization and performance of health care sectors are increasingly informing policy makers about potential policies relating to the cost of, and access to, health care. Perhaps nowhere have such comparisons featured as prominently as in North America. In...