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Full-Text Articles in Tax Law
Tax Compliance And The Love Molecule, Susan Morse
Tax Compliance And The Love Molecule, Susan Morse
Susan Cleary Morse
If oxytocin is the source of human reciprocity, then perhaps storytelling that evokes close human relationships is the key to using reciprocity to further tax compliance.
How Australia Got A Vat, Susan C. Morse
How Australia Got A Vat, Susan C. Morse
Susan Cleary Morse
Australia got its goods and services tax – its VAT -- in 2000. It enacted GST legislation through ordinary political channels, without external pressure from a multinational organization, without the pressure of an extreme national fiscal crisis and without an unusual exercise of executive authority. And the GST-enacting center-right Liberal-National Party government retained control for seven years after the reform.
This paper tells the Australian story in four parts: (1) framing the GST as a relatively efficient tax; (2) building a coalition between business and social welfare interest groups; (3) emphasizing efficiency while addressing regressivity in the political and legislative …