Taxing Reforms: The Politics of the Consumption Tax in Japan, the United States, Canada and Australia

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Edward Elgar Publishing, Jan 1, 2007 - Business & Economics - 202 pages
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Contents

Ideas institutions and the politics of taxation reform
15
The rise and proliferation of VATs
41
The 30 year problem the Australian GST
66
Mulroneys lament the politics of the Canadian GST
88
The reform limits of the developmental state the politics of the consumption tax in Japan
114
Consumption taxes and US fiscal exceptionalism
139
Conclusion
173
Index
189
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