The eJournal of Tax Research has recently published two special issues and one of them is to mark the 20th Anniversary of Goods and Services Tax in Australia. Another is the ’14th International Tax Administration Conference’ special edition.

The ’20th Anniversary of GST in Australia’ special edition is available for download here. The articles in this special edition include:

  1. Making the value added tax happen – Michael D’Ascenzo.
  2. GST as a secure source of revenue for the States and Territories – Greg Smith.
  3. GST: where to next? – Michael B Evans.
  4. The case for specific exemptions from the goods and services tax: what should we do about food, health and housing? – Fiona Martin.
  5. GST administration – a practitioner’s perspective – Kevin O’Rourke.
  6. GST administration – commentary – Peter Hill.
  7. Financial supplies after 20 years – Amrit MacIntyre.
  8. Twenty years later: Australia’s GST design, digitisation and disruption – old and new challenges – Denis McCarthy.
  9. Fiscal neutrality: Foreign ghost in our GST machine? – Gordon Brysland.
  10. The Australian GST cross-border rules in a global context – Michael Walpole.
  11. The rapidly evolving universe of US state taxation of cross-border online sales after South Dakota v Wayfair, Inc., and its implications for Australian businesses – Walter Hellerstein.

The ’14th International Tax Administration Conference’ special edition is available for download here.

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