Published on 01 Jan 04
by Australian Tax Research Foundation
This paper grew from research on Australian taxation policy for a broader history of economic policy in Australia. The intention was to make accessible to social scientists interested in economic policy and history the background to current patterns of taxation in Australia. The author hopes that, by bringing together the diverse historical, economic and other material on taxation policy in this way, readers can gain a fuller understanding of what drives taxation policy and how this has affected the Australian economy and society, without their having to tackle the more esoteric and technical texts that tend to dominate the literature. The author also hopes that the book will encourage readers to delve more into the subject, and will further a greater understanding of the role of taxation in our society.