Numbers on a page or tax policy report card?
23 Mar 06 |
CCH TAX WEEK
Issue: Issue 7 24 February 2005
Pages: pp 8993
A commentary on the OECD Economic Survey of Australai (February 2005) which concluded that Australia is in need of tax reform founded upon a tax policy framework of lower personal marginal tax rates are to be realised. The aritcle considers the role that a tax expenditures statement might play within a tax policy framwework, and concludes that substantial changes to the current tax expenditures statement must be made in order to achieve this goal.
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Mark Burton FTI
Mark is Senior Lecturer, School of Law, University of Canberra.
Current at 17 August 2005