A conceptual map of tax rule change
The purpose of this paper is to present a conceptual map to assist tax scholars in framing their analyses of tax rule change. The map is developed in two stages; the first identifies the various factors that bring pressure to bear on the tax system to initiate rule change. The second stage observes...
| Main Authors: | , |
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| Format: | Journal Article |
| Published: |
Taxation Institute of Australia
2011
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| Online Access: | http://hdl.handle.net/20.500.11937/28887 |