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15 eJTR 1 (2017)

handle is hein.journals/ejotaxrs15 and id is 1 raw text is: eju0 a 0fTa Researc CONTENTS 4 Comparison of a lower corporate income tax rate for small and large businesses John Freebairn 22 Wine options of Australian tax reforml Paul Kenny, Michael Blissenden and Sylvia Villios 51 Tax compliance of ethnic minority immigrant entrepreneurs: A social capital perspective Sue Yong and Fiona Martin '7 '7 Tax compliance costs in developing countries: Evidence in Ethiopia Wollela Abehodie Yesegat, Jacqueline Coolidge and Laurent Olivier Corthay 105 Retrospective tax law: Has Pandora's Box opened never to be shut again? Rocco Loiacono and Colleen Mortimer 11 9 Risks of IFRS-based taxation: The application of section 24JB by authorized users to hedged relationships Pieter van der Zwan © School of Taxation and Business Law (Atax), UNSW Business School UNSW Australia ISSN 1448-2398