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Stirring the VAT

Published on 01 Jul 97 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Once broken and cold in the political wrecker's yard, the tax reform vessel simmers into life again. Michael Evans, an acknowledged expert in GST, inspects the future of a GST and outlines how such a tax works and why it is favoured by so many countries around the world.

Author profile

Michael Evans CTA
Michael Evans is in his 47th year of working in the Australian taxation system. His current roles include: • a Senior Fellow of University of Melbourne where he conducts a GST principles subject in the University’s Masters level tax courses; and • a member of the design and examinations panel of the Taxation Institute’s CTA3 panel; • The General Editor of the Australian GST journal. Over recent years, has provided advice and assistance on the design and legislation of indirect taxation systems, for: • The Australian and State Treasuries; • The International Taxation and Investment Centre’s missions in Myanmar; and • The Canadian Ministry of Finance - Current at 26 April 2017
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