The Politics of Tax Reform in Australia

被引：0

作者：

Hewson, John ^{[1
]}

机构：

[1] Australian Natl Univ, Crawford Sch Publ Policy, Canberra, ACT 0200, Australia

来源：

ASIA & THE PACIFIC POLICY STUDIES | 2014年 / 1卷 / 03期

关键词：

tax reform; Australia; policy constraints; Henry Review; Asprey;

D O I：

10.1002/app5.43

中图分类号：

K9 [地理];

学科分类号：

0705 ;

摘要：

Increasingly short-term, opportunistic, adversarial politics has consistently constrained and compromised significant and genuine tax reform in Australia. This article reviews the various attempts at tax reform since Asprey in the mid-1970s, assesses the existing tax system and attempts to set out the major essential ingredients of genuine tax reform in this country. Tax reform is seen as particularly urgent.

引用

页码：590 / 599

页数：10