Skip to main content
shopping_cart

Your shopping cart is empty

The politics of taxation: the introduction of the GST into New Zealand, Canada, Japan and Australia

Published on 01 Sep 01 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

This paper investigates why politicians in New Zealand, Japan, Canada and Australia persisted with radical tax reform in the face of intense electoral opposition. Comparing the predictions of economic, institutional and political explanations of reform with the actual circumstances of each country, reveals that the only theory consistent with the evidence is that of politicians acting on the advice of policy experts in the public interest.

Author profile:

Simon BLOUNT

Click here to expand/collapse more articles by Simon BLOUNT.
 
Copyright Statement