Politics and tax reform : a comparative analysis of the implementation of a broad-based consumption tax in New Zealand, Australia and the United Kingdom

Politics and tax reform : a comparative analysis of the implementation of a broad-based consumption tax in New Zealand, Australia and the United Kingdom

Rationale for the introduction of a broad-based consumption tax in the United Kingdom (UK) , Australia and New Zealand - the UK's value added tax (VAT) - goods and services tax (GST) in New Zealand and Australia - political context of their introduction - political indicators that may need to b...

Ausführliche Beschreibung

Gespeichert in:
Bibliographische Detailangaben
Veröffentlicht in:Revenue law journal 2014-01, Vol.24 (1), p.1-26
Hauptverfasser: Alley, Clinton, Bentley, Duncan, James, Simon
Format: Artikel
Sprache:eng
Schlagworte:
Comparative analysis
Consumption
GOODS AND SERVICES TAX
GST
Injustice
POLITICS AND GOVERNMENT
Studies
TAX REFORM
Use taxes
VALUE ADDED TAX
VAT
Online-Zugang:Volltext
Tags: Tag hinzufügen
Keine Tags, Fügen Sie den ersten Tag hinzu!
Beschreibung
Zusammenfassung:Rationale for the introduction of a broad-based consumption tax in the United Kingdom (UK) , Australia and New Zealand - the UK's value added tax (VAT) - goods and services tax (GST) in New Zealand and Australia - political context of their introduction - political indicators that may need to be present for implementation of significant tax reform.
ISSN:1034-7747