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Numbers on a page or tax policy report card?

Publication date: 23 Mar 06 | Source: 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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