Freeman, G.R. & Smith, D.A. (1992, April). Accounting for income taxes - SFAS 109 (Statement of Financial Accounting Standards). The CPA Journal Online. Retrieved August 20, 2005, from http://www.cpaj.com.
Accounting for Income Taxes
Bartlett, Bruce. A Flat Rate Income Tax. National Center for Policy Analysis, Dallas Headquarters: 12770 Coit Rd., Suite 800 - Dallas, TX 75251-1339 - 972/386-6272 - Fax 972/386-0924. 23 march 2004. http://www.ncpa.org/w/w76.html
The Flat Tax Rate
Carroll, Robert, Dougals Holtz-Eakin, Mark Rider, and Harvey S. Rosen (1998). Entrepreneurs, Income Taxes and Investment. Working Paper 6374. Cambridge, MA: National Bureau of Economic Research.
Flat Tax System
Hoffman, Smith & Willis. 2003. Individual Income Taxes South Western. Ohio
Death and Taxes
Author not Available, (25^th July, 2003), Individual income tax rates, Commonwealth of Australia , Retrieved on 17^th Nov 2003, from < http://www.ato.gov.au/individuals/content.asp?doc=/content/ 12333.htm&pc=001/002/046/002/002&mnu=80&mfp=001&st=tp&cy=1> Author not Available, (25^th July, 2003), Individual income tax rates, Commonwealth of Australia , Retrieved on 17^th Nov 2003, from < http://www.ato.gov.au/individuals/content.asp?doc=/content/ 12333.htm&pc=001/002/046/002/002&mnu=80&mfp=001&st=tp&cy=1>
Moving to Australia Guide
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