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The Tax Reform Agenda in Australia
Author(s) -
Eccleston Richard
Publication year - 2013
Publication title -
australian journal of public administration
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.524
H-Index - 41
eISSN - 1467-8500
pISSN - 0313-6647
DOI - 10.1111/1467-8500.12019
Subject(s) - liberalization , tax policy , politics , period (music) , tax reform , turning point , government (linguistics) , economics , political science , political economy , punctuated equilibrium , economic policy , public administration , market economy , law , paleontology , biology , linguistics , philosophy , physics , acoustics
This paper applies concepts developed in the Policy Agendas Project (PAP) literature to an analysis of Australian tax policy over the post war period. It argues that a major turning point in the Australian tax policy agenda occurred during the second term of the Hawke Government (1984‐87). Beyond this turning point, and despite the fierce partisan conflict concerning tax policy over the past two decades, there has been remarkaly little difference between Australia's two major parties at the level of substantive policy content. The Australian tax policy agenda over the post war period can be characterised by remarkable policy continuity punctuated by a period of change in the mid 1980s when structural change in the international political economy precipitated unprecedented domestic liberalisation .