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Electronic elimination of financial taxes: the future role of the Internet and electronic cash

Published on 01 Jul 97 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

This paper outlines the case for the abolition of financial institutions duties and debits tax. It also notes that the process of tax avoidance through electronic commerce will inevitably force their abolition as part of tax reform.

Author profile

Dr Terence Dwyer CTA
Terry is Visiting Fellow, National Centre for Development Studies, Asia Pacific School of Economics and Management, Australian National University. - Current at 11 January 2017
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