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Using an institutional approach, the analysis in this book is animated by contemporary theoretical debates. These concern the dynamics of institutional and policy change and the roles of economic forces, policy ideas and political actors in this process. The author provides an overview of...
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Taxation reform has dominated Australian politics over the past twenty-five years. Despite this prominence on the political agenda, until recently Australian governments have lacked the capacity to consolidate key elements of this tax reform agenda. While the problematic nature of Australian tax...
Persistent link: https://www.econbiz.de/10005752498
This book focuses on international taxation and examines how the financial crisis prompted renewed attempts to enhance international tax transparency and confront tax havens. It highlights the complexity of international regime change and the significance of national and financial interests,...
Persistent link: https://www.econbiz.de/10011170603
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