Politics and Tax Reform: A comparative analysis of the implementation of a broad-based consumption tax in New Zealand, Australia and the United Kingdom.

Alley, Clinton and Bentley, Duncan and James, Simon (2015) Politics and Tax Reform: A comparative analysis of the implementation of a broad-based consumption tax in New Zealand, Australia and the United Kingdom. Revenue Law Journal, 24 (1). pp. 1-26.

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Official URL: http://epublications.bond.edu.au/rlj/vol24/iss1/

Abstract or Summary

The introduction of a broad-based consumption tax in the form of a value added tax (VAT) in the United Kingdom (UK) and goods and services tax (GST) in New Zealand and Australia was politically challenging at the time. This article provides the rationale for their introduction and the process of that introduction in different political contexts. It discusses whether there are lessons that can be drawn as to the political indicators that may need to be present for implementation of significant tax reform, with particular reference to GST reform in Australia.

Item Type:Journal article
Keywords that describe the item:Tax reform, GST, VAT, politics,consumption tax
Subjects:K Law > K Law (General)
Divisions:Schools > Centre for Business, Information Technology and Enterprise > School of Business and Adminstration
ID Code:3870
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Deposited On:15 Sep 2015 03:45
Last Modified:15 Sep 2015 03:45

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