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Books > Law > Laws of other jurisdictions & general law > Financial, taxation, commercial, industrial law > Financial law > Taxation law
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Tax Conversations: A Guide to the Key Issues in the Tax Reform Debate - Essay in Honour of John G. Head (Hardcover)
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Tax Conversations: A Guide to the Key Issues in the Tax Reform Debate - Essay in Honour of John G. Head (Hardcover)
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The 20th century will probably be regarded as a watershed in the
history of taxation. The first half of the century was
characterized by numerous changes to tax theory and practice that
alone probably outstripped those of the previous millennium. But
these developments are modest when viewed against the barrage of
competing theoretical views and technical analyses of tax policy in
the century's last five decades, let alone the avalanche of
legislation, regulations, rulings and tax commissions that marked,
first, the post-war growth of the welfare state and, second, the
growing internationalization of world commerce and the ensuing
competition for economic advantages. The expert papers in "Tax
Conversations" review the principal themes dominating tax debate
and tax reform at the end of the century. Together, they seek to
explain how these issues have evolved, their current implications,
and their possible or probable directions into the next century.
The conversations analyze these elements of the tax debate in order
to give meaning to their past and to assess the prospects for their
futures. The papers in this volume are presented in honour of John
G. Head, a scholar whose work has done much to educate tax
theorists and those implementing policy, and considered by many to
be this generation's leading figure in Australian public finance.
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