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Abstract

This article reviews the experience of the UK with VAT over nearly three decades. There are several aspects that might be relevant to the way GST develops in Australia. One is that Australia might expect opposition to the new tax to diminish substantially as it becomes part of the fiscal furniture. Another is that GST might prove to have fewer disadvantages than some commentators have suggested and there might be pressure for an increase in GST in the future. A further aspect is that, with respect to legal issues, it might allow development of the purposive approach in tax matters.

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