| Popis: |
This thesis inquires into the political influences upon the recent tax reform process in Australia. An analysis of interest groups, public opinion and voting in relation to tax issues is carried out, using statistical analyses of behavioural evidence taken from the National Tax Summit, public opinion polls 1982-1998, and the 1990, 1993 and 1996 federal elections. The direction of tax reform in Australia is also compared with that of other OECD nations, using data collected by the OECD. The analysis of interest groups compares incremental pluralist, corporatist and rational predictions of the way in which interest groups are thought to influence tax policy. The investigation of public opinion uses evidence from opinion polls to test a number of competing hypotheses drawn from the theory of tax aversion, which proposes that individuals are not averse to all forms of taxation equally, but are rather averse to some aspects of taxation more than others. The inquiry into voting in relation to taxation issues investigates a number of complementary proposals: that voters are as influenced by permanent change microeconomic issues as they are by cyclical change macroeconomic issues, that voters were particularly influenced by the issue of the GST in 1993, and that voters' attitudes towards this issue displayed a measure of self interest, as well as partisanship. Finally, a comparative analysis indicates whether the attempted tax reforms in Australia are taking place within the context of OECD countries relying less upon income taxes, and more upon broad based indirect taxes. The main findings of the thesis are that the reforms of the National Tax Summit were neither incrementalist, nor pluralist in nature, falsifying the most important interest group theory of tax policy making. Nor was one hypothesis of tax aversion more successful than any other in describing voter opinion about tax reform, although the overall impression is that voters rationally oppose higher burdens of taxation. It is clear that Australian voters are more heavily influenced by issues of change in the micro economy than by issues of change in the macro economy. However, although the GST was an important issue in the 1993 election, this election cannot be described as a referendum on this issue. Finally, it is apparent that the proposals for tax reform in Australia are taking place within the context of tax convergence among comparable OECD nations in the direction of reduced reliance upon income taxes and narrowly based indirect taxes, and increased reliance upon broad based indirect taxes. In the conclusion, I suggest that over the period studied by this thesis, the influence of interest groups, public opinion and voters has declined, and the influence of other tax reforming nations has probably increased as taxation policy has moved from the politics of consensus to the politics of conviction. |
