All good ideas have their day

Article Abstract:

Many Australian dot-com firms have failed because a proper market for their goods or services has not yet emerged. However, it is likely that their ideas will be revived in the future, when high-speed internet access has become firmly established.

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Tax policy must take a risk

Article Abstract:

Issues are presented concerning the bias which is shown by the Australian taxation system away from knowledge and innovation and in favour of physical assets. The need for reform in the taxation of professional people is discussed.

Taxation, Tax policy, Professional workers, Professional employees

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The new rules of engagement

Article Abstract:

Issues are presented concerning the techniques which should be used for the management of successful electronic companies. The large number of failures and expected continued growth of the dot-com sector are discussed.

Planning, Economic aspects, Cover Story, Electronic commerce, E-commerce

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