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