Taxation in Australia
Tax Policy Conference, p. 181, 2003
18 Pages Posted: 3 Jun 2012
Date Written: April 3, 2003
Abstract
This paper provides a brief summary of taxation arrangements and recent policy developments in Australia. It first provides a brief survey of Australian approaches to tax reform and some of the main influences on that experience. It also provides some specific commentary on recent taxation policy developments relating to labour market participation, fiscal policy and taxation competition and harmonisation.
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