Business Services Industry

An empirical note on the comparative macroeconomic effects of the GST in Australia, Canada and New Zealand

Economic Papers (Economic Society of Australia), March, 2005 by Tom Bolton, Brian Dollery

References

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McLure C. (1987) The Value Added Tax- Key to Deficit Reduction? (Washington D.C.: American Enterprise Institute for Public Policy Research).

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Sandford, C. (2000) Why Tax Systems Differ: A Comparative Study of the Political Economy of Taxation (Bath: Fiscal Publications).

Smith, J. P. (1999) Is the Only Good Tax an Old Tax?: A Historical Perspective on the GST Debate (Canberra: ANU Centre for Economic Policy Research).

Smith, R. (ed.) (2001) On the Way to the GST: Critical Analysis of Proposals for Tax Reform in Australia in 1999 (Carlton: University of Melbourne).

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TOM BOLTON * and BRIAN DOLLERY **

* School of Economics, University of New England.

** School of Economics and UNE Centre for Local Government, University of New England.

COPYRIGHT 2005 Economic Society of Australia
COPYRIGHT 2008 Gale, Cengage Learning
 

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