dc.contributor.author | Eccleston, Richard | |
dc.contributor.editor | Cynthia Coleman | |
dc.date.accessioned | 2018-11-12T12:30:32Z | |
dc.date.available | 2018-11-12T12:30:32Z | |
dc.date.issued | 2002 | |
dc.date.modified | 2007-03-14T21:38:47Z | |
dc.identifier.issn | 0812-695X | |
dc.identifier.uri | http://hdl.handle.net/10072/7056 | |
dc.description.abstract | Two years after the introduction o(the goods and services tax (GST) in Australio it is
perhaps timely to renea on the broader political significance o(Australia's recent
experience in relation to tax reform. The goal h~~t;. is not to comment on the
effectiveness ofthe new regime, but to provide on assessment ofwhat the Australian
experience tells us about the tax policy process and the broader issue ofthe
governance ofAustralian economic policy. Can we interpret the eventual introduction
o( a GST after thirty years o(struggle as a maturing o(Australian politics?
Alternatively, are the deadlocks and protraaed political debates experienced in
relation to tax reform in recent years likely to persist as (uture governments attempt
to adapt the national tax base to the challenges o(the 21" Century? The (ollowing
article will shed light on these issues by applying the political science literature to
identify the charaaeristics o(the policy process which are likely to enable national
governments to achieve potentially contentious tax reform proposals. Having
established this framework, the study evaluates Australia's experience in relation to
tax reform over the past thirty years. While the article notes several important
developments between the Asprey Inquiry o(the mid-I 970s and the introduction o(
the Howard Government's Anew tax system in 2000, it is argued that a combination
ofhistoricaf and institutional features ofthe Australian policy environment continue to
fimit the governance capacity ofthe Australian state. The article concludes by
discussing the implications o(this finding (or the ongoing reform o(Australia's taxation
system. | |
dc.description.peerreviewed | Yes | |
dc.description.publicationstatus | Yes | |
dc.language | English | |
dc.language.iso | eng | |
dc.publisher | Taxation Institute of Australia | |
dc.publisher.place | Sydney | |
dc.publisher.uri | https://www.taxinstitute.com.au/go/australian-tax-forum/taxing-times-a-political-retrospective | |
dc.relation.ispartofpagefrom | 287 | |
dc.relation.ispartofpageto | 312 | |
dc.relation.ispartofissue | 3 | |
dc.relation.ispartofjournal | Australian Tax Forum | |
dc.relation.ispartofvolume | 17 | |
dc.subject.fieldofresearch | Accounting, Auditing and Accountability | |
dc.subject.fieldofresearch | Policy and Administration | |
dc.subject.fieldofresearch | Law | |
dc.subject.fieldofresearchcode | 1501 | |
dc.subject.fieldofresearchcode | 1605 | |
dc.subject.fieldofresearchcode | 1801 | |
dc.title | Taxaing Times: A political retrospective | |
dc.type | Journal article | |
dc.type.description | C1 - Articles | |
dc.type.code | C - Journal Articles | |
dc.description.version | Version of Record (VoR) | |
gro.faculty | Griffith Business School, School of Government and International Relations | |
gro.rights.copyright | © The Author(s) 2002. The attached file is reproduced here in accordance with the copyright policy of the publisher. For information about this journal please refer to the journal’s website or contact the author(s). | |
gro.date.issued | 2002 | |
gro.hasfulltext | Full Text | |
gro.griffith.author | Eccleston, Richard | |