The Federation Press

Tax Law and Political Institutions

Overview

How are tax law and politics connected? This volume takes a global and comparative perspective and examines:

  • tax reform and the development of political institutions;
  • the impact of political institutions on attempts to reform taxation; and
  • improving processes of tax policy and law-making to enhance both tax and governance outcomes.

There are three main themes:

  • Does increased and more widespread taxation lead to participatory or democratic institutions? Case studies on Hong Kong and Russia address this question.
  • What is the impact of political and institutional regimes on tax reform? The introduction of GST into Australia, retirement savings policy in Australia and New Zealand, and the media and tax reform in New Zealand are considered.
  • Can tax law and governance outcomes be improved by greater focus on legitimacy, transparency and fairness? This volume examines fiscal corruption in developing countries, gender responsive tax policy in Canada and Australia, and public participation in Australian tax policy formation.

Tax Law and Political Institutions is a special issue (Volume 24 No 2) of the journal Law in Context.

Table of Contents

Introduction: New Research on Tax Law and Political Institutions
Miranda Stewart

The Relationship Between Tax Reform and Political Reform in Hong Kong
Richard Cullen and Tor Krever

Business-State Negotiations and the Reform to Tax Procedures in Post-Yukos Russia
Stephen Fortescue

Setting the Fiscal Policy Agenda: Economic News and Election Year Tax Debates in New Zealand
André Broome

Exploring the Application of Institutional Theory to Tax Policy for Retirement Savings in New Zealand and Australia
Lisa Marriott and Kevin Holmes

The 'Thirty Year Problem': Political Entrepreneurs, Policy Learning and the Institutional Dynamics of Australian Consumption Tax Reform
Richard Eccleston

The Influence of Culture on Fiscal Corruption: Evidence across Countries
Grant Richardson

Gender Budgets and Tax Policy-Making: Contrasting Canadian and Australian Experiences
Lisa Philipps

Citizens as Partners? Foundations for an Effective Tax System in the New Democratic Era
Mark Burton

Of interest...