Abstract
In the lead up to the budget, there is inevitably talk of tax reform. Reform, however, is a nebulous concept. To some, "reform" means tax increases to fund whatever government program takes their fancy. To others, it means looking at opportunities to increase the efficiency of the tax system.
| Original language | English |
|---|---|
| Pages (from-to) | 35-42 |
| Journal | Policy: A Journal of Public Policy and Ideas |
| Volume | 31 |
| Issue number | 1 |
| Publication status | Published - 2015 |