Lorenna Moon

Independent

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Scholarly Papers (1)

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Designing a Simple and Fraud-Proof Tax System: Australia

IMPROVING VAT/GST: DESIGNING A SIMPLE AND FRAUD-PROOF TAX SYSTEM, M. Lang, I. Lejeune, eds, IBFD, The Netherlands, 2014, Sydney Law School Research Paper No. 16/34
Number of pages: 70 Posted: 10 May 2016
Rebecca Millar and Lorenna Moon
The University of Sydney Law School and Independent
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Abstract:

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VAT, GST, consumption tax, comparative tax law, value-added tax, goods and services tax