Miscellaneous 2004

The thirty year problem: The politics of Australian tax reform

Source: Australian Tax Research Foundation

Published Date: 1 Jan 2004

 

Taxation policy has assumed a prominent position in Australian politics in recent years and this is particularly the case during election campaigns. From the National Tax Summit of 1985 to the bitterly contested 1993 federal election and the Howard Government’s historic implementation of a GST in 2000, taxation issues have never been very far from the news headlines.

The Thirty Year Problem provides the first detailed assessment of the politics of Australian taxation published in over a decade. The book presents a systematic account of the account of the politics of Australian tax reform since the 1970s and then develops a clear explanation of what Prime Minister John Howard described as the ‘Thirty Year Problem’. Eccleston argues that while historically entrenched political institutions and practices hampered the tax reform process in Australia, there are tentative signsof more a more collaborative approach to policy making in the taxation arena.

Sorry, this is subscriber only content.

To gain access to this material and much more - Subscribe Now.

(Note: Members can access Taxation in Australia journal articles without a Tax Knowledge Exchange subscription - please log in to access).

Already a Subscriber? Login now

Already a Subscriber? Login now

Details

The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))

("TTI")

The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.

Tags

Miscellaneous 2004

Share this page