Abstract

http://ssrn.com/abstract=1960272
 


 



An Examination of Convergence and Resistance in Global Tax Reform Trends


Kathryn James


Monash University - Faculty of Law

2010

Theoretical Inquiries in Law, Vol. 11, p. 475, 2010
Monash University Faculty of Law Legal Studies Research Paper No. 2010/59

Abstract:     
The worldwide rise of the Value-Added Tax (VAT) over the last half-century is emblematic of the paradox in modern tax systems: their remarkable similarity in the face of divergent political, cultural and social systems. However efforts to introduce VAT-style taxes have frequently been accompanied by fierce localized resistance. The histories of VAT reform in Australia, Canada and the United States encapsulate the tension that arises from a tendency among developed tax systems to converge against frequent and often fierce localized opposition. This tension speaks to a key debate in the public policy and comparative law literature concerning the transferability of policy ideas or legal instruments across jurisdictions. The Article details the history of VAT reform in Australia, Canada and the United States over a period of four decades, 1965-2005, where the global uptake of the VAT was at its highest, but where VAT reform in each jurisdiction was highly controversial. The Article concludes with an assessment of the factors that contribute towards tax policy convergence and localized resistance.

Number of Pages in PDF File: 23

Keywords: Value-Added Tax, VAT, Australia, Canada, United States, localized resistance, convergence

JEL Classification: K00, K10, K19, K30, K34, K39

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Date posted: November 17, 2011  

Suggested Citation

James, Kathryn, An Examination of Convergence and Resistance in Global Tax Reform Trends (2010). Theoretical Inquiries in Law, Vol. 11, p. 475, 2010; Monash University Faculty of Law Legal Studies Research Paper No. 2010/59. Available at SSRN: http://ssrn.com/abstract=1960272

Contact Information

Kathryn James (Contact Author)
Monash University - Faculty of Law ( email )
Wellington Road
Clayton, Victoria 3800
Australia
HOME PAGE: http://www.law.monash.edu.au/staff/kjames.html
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