Published on 01 Jul 01
by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE
This paper argues that the assumption of an economically rational tax system is incompatible with the assumption of rationally acting politicians. If this is so, then the politically rational objectives of elasticity, complexity and invisibility may predict tax policy outcomes better than the economically rational objectives of simplicity, efficiency and equity.
Current at 19 November 2004
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