A conceptual map of tax rule change

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...

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Bibliographic Details
Main Authors: Oats, Lynne, Sadler, Pauline
Format: Journal Article
Published: Taxation Institute of Australia 2011
Online Access:http://hdl.handle.net/20.500.11937/28887

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