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Abstract

Taxation policy has assumed a prominent position in Australian politics in recent
decades. From the National Taxation Summit of 1985 to the bitterly contested
1993 federal election and the Howard Government’s historic implementation of
a Goods and Services Tax (GST) in 2000, taxation issues have never been very far
from the news headlines. In many ways political scientists regard this as inevitable
because taxation is among the most coercive of government activities. By its
nature taxation requires governments to weigh up economic, ethical and political
considerations when determining how to distribute the tax burden across society.
Even when these difficult distributional questions have been answered, policy
makers have to confront a range of technical questions concerning compliance
and administration. Such questions are inherently problematic.

Item Type:	Book
Authors/Creators:	Eccleston, RG
Publisher:	The Australian Tax Reserach Foundation
Additional Information:	© The Australian Tax Research Foundation 2004
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