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).
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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.
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