Equity and GST policy.

dc.contributor.authorBarrett, J.
dc.date.accessioned2012-09-17T01:44:51Z
dc.date.available2012-09-17T01:44:51Z
dc.date.issued2010
dc.description.abstractOstensibly a technocratic instrument, goods and services tax (GST) nevertheless lends itself to philosophical analysis. Consumption taxes, in general, are congruent with Thomas Hobbes�s injunction that a person should be taxed on what they take out of the common wealth, rather than what they contribute through earnings and savings. GST, in its pure form, complies with the liberal philosophy of John Locke, which requires taxation to leave taxpayers� choices intact. Further, versions of GST that tax luxuries at high rates correspond with Jean-Jacques Rousseau�s prescriptions for heavy taxation of luxuries. Focusing on Australian, New Zealand, South African and United Kingdom systems, this article uses basic philosophical ideas to illuminate key equity issues and GST policy. In recent developments, the Henry Report has denied the fairness of GST-free supplies in Australia, and New Zealand has increased its rate of GST from 12.5 to 15 per cent. These developments bring urgency to perennially contentious policy issues.
dc.identifier.citationBarrett, J. (2010). Equity and GST policy. Journal of Applied Law and Policy, 15-31.
dc.identifier.urihttp://hdl.handle.net/11072/553
dc.language.isoen
dc.subjectEquity
dc.subjectGST policy
dc.subjectTaxation
dc.subject.other350104 Taxation
dc.subject.other350100 Accounting, Auditing and Accountability
dc.titleEquity and GST policy.
dc.typeJournal Article
opnz.dateSubmitted15
opnz.description31
opnz.extentJournal of Applied Law and Policy
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