Reflections on Tax by Design

John Creedy

Published on 1 September 2011

This paper reviews Tax by Design. Comparisons are made with the earlier Meade Report and with recent tax reviews in Australia and New Zealand. Emphasis is given to the role of value judgements in tax design and the gulf between theory and practice.

<p><p><p>This paper reviews Tax by Design. Comparisons are made with the earlier Meade Report and with recent tax reviews in Australia and New Zealand. Emphasis is given to the role of value judgements in tax design and the gulf between theory and practice.</p></p></p>

Authors

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John Creedy