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P-ISSN 1034-7747
E-ISSN 2202-4859
Journal Article
Vol. 24, Issue 1, 2014January 01, 2015 AEST

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

Clinton Alley, Duncan Bentley, Simon James,
economic policiesvatgstpolitics and tax reformintroducing consumption taxes
Copyright Logoccby-nc-nd-4.0 • https://doi.org/10.53300/001c.6745

Articles in Vol. 24, Issue 1, 2014

Vol. 24, Issue 1, 2014
  • Ethical conflicts and the tax practitioner
    Gino Dal Pont
  • The small business CGT concessions: Evidence from the perspective of the tax practitioner
    Kerrie SadiqStephen Marsden
  • Politics and tax reform: A comparative analysis of the implementation of a broad-based consumption tax in New Zealand, Australia and the United Kingdom
    Clinton AlleyDuncan BentleySimon James
  • Reform of the use of corporate tax losses: An appraisal of the options and a consideration of the next steps
    Andrew Smailes
  • Money laundering offences: Out with certainty, in with discretion?
    Mathew Leighton-Daly
  • The uses and abuses of GST reform in Australia
    Opinion Commentary
Revenue Law Journal
Alley, Clinton, Duncan Bentley, and Simon James. 2015. “Politics and Tax Reform: A Comparative Analysis of the Implementation of a Broad-Based Consumption Tax in New Zealand, Australia and the United Kingdom.” Revenue Law Journal 24 (1). https://doi.org/10.53300/001c.6745.
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