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  Miscellaneous 2001

The politics of taxation: the introduction of the GST into New Zealand, Canada, Japan and Australia

Source: Australian Tax Forum Journal Article

Published Date: 1 Sep 2001

 
This paper investigates why politicians in New Zealand, Japan, Canada and Australia persisted with radical tax reform in the face of intense electoral opposition. Comparing the predictions of economic, institutional and political explanations of reform with the actual circumstances of each country, reveals that the only theory consistent with the evidence is that of politicians acting on the advice of policy experts in the public interest.
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