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At The Extremes of a Good Tax Policy Process

Publication date: 20 Jul 06 | Source: NEW ZEALAND JOURNAL OF TAXATION LAW AND POLICY

Issue: Vol. 11 no. 2 June 2005

Pages: pp.250-276

Abstract:
The Australian processes for tax policy and implementation are compared and contrasted with those operating in New Zealand under the Generic Tax Policy Process. Insights into the efficacy of the developing Australian tax policy processes are critically examined by the authors.

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Author profiles:
Dr Michael DIRKIS

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Brett BONDFIELD

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