English, Article, Journal or magazine article edition: Is the Only Good Tax an Old Tax? A Historical Perspective on the GST Debate. Julie Smith

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Bookmark: http://trove.nla.gov.au/version/48704
Physical Description
  • preprint
Language
  • English

Edition details

Title
  • Is the Only Good Tax an Old Tax? A Historical Perspective on the GST Debate.
Author
  • Julie Smith
Physical Description
  • preprint
Notes
  • This paper critiques the arguments put by the Howard Government for an unadulterated, flat rate GST policy, by taking the characterisation of the current wholesale sales tax (WST) as an outdated tax without design or logic, ans showing this view to be historically wrong and superficial. It does so by exploring the social reasoning adopted politically in constructing and evolving the sales tax, and its interaction with other taxes.
  • TAXATION ; GOVERNMENT ; FISCAL POLICY
  • RePEc:auu:dpaper:398
Language
  • English
Contributed by
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