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7 Austl. Tax F. [i] (1990)

handle is hein.journals/austraxrum7 and id is 1 raw text is: AUSTRALIAN TAX FORUM a journal of taxation policy, law and reform Volume 7, Number 1, 1990 CONTENTS Reconceptualising Tax Sanctions Arie Freiberg 1 The Taxation of Capital Income in an Inflationary Environment Paul Tilley 25 The Mutual Agreement Procedure in Australia Mark Friezer 63 The Compliance Costs of Personal Income Taxation in Australia 1986/87: Empirical Results Jeff Pope & Richard Fayle 85

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