Published on 01 Jan 98
by Australian Tax Research Foundation
While everyone pays taxes, not everyone understands why and how they come to be borne by them. There is no doubt though that the tax induced pain in the hip pocket nerve makes everyone take a personal interest in taxes imposed on them. What this report seeks to do is to provide a new impartial source of information on the need for the reform of consumption taxes in Australia.
This publication is easily read and highly accessible to those unfamiliar with the case for and designed off consumption taxes around the world.
Neil works in the School of Taxation and Business Law, Australian School of Business, University of New South Wales.
Current at 1 April 2014
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David Collins was an Adjunct Professor in Economics, Macquarie University at the time of writing this paper.