A comparative study of tax reform in the '80s in six countries: Australia, Canada, Ireland, New Zealand, United Kingdom and United States. Sandford seeks to answer fundamental questions: 'What are the conditions for successful tax reform?' 'What are the constraints on tax reform?' 'What leads to failure in tax reform?
What the reviewers say:
a complex tale, here lucidly told and well worth the read'
John Chown, British Tax Review.
'innovative approach ... to be welcomed as a valuable addition to the literature ... essential reading for all those interested in tax reform... a lucid and readily accessible style'.
Daniel McAteer, Irish journal of Taxation.
a fascinating book ... Canadian readers will find the author's analysis of the Canadian tax reform exercise to be balanced and insightful.
Brian J Arnold, Canadian Tax Journal.
'(The country) chapters are remarkable for their brevity and accuracy in covering such complex local circumstances so well .. an excellent source in each case... The book is a model of carefully researched comparative analysis and Sandford's conclusions deserve to see deeply through the economic ministries and treasuries of western countries.'
R J Bennett, Government and Policy.
'a useful and interesting study ... should be on the shelves of everyone interested in tax and fiscal policy'
B Guy Peters, Journal of Public Policy.