Effective Tax Policy Reform through Strategic Stakeholder Communication: Lessons from Australia

Journal
Australia
Bulletin for International Taxation 2011 (Volume 65), No. 10
This article analyses the role of stakeholders in tax policy reform with reference to the Australian experience in introducing a resource rent tax that replaced the existing royalty based system. It concludes that effective communication with key stakeholders can enable policymakers to undertake successful tax reform agendas in a democratic society.