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Abstract: Nobody likes taxes, but most of us accept their inevitability in a civilised community. However, the amount of tax payable by individuals, and particularly the manner in which the taxes should be structured, is a matter of considerable debate. The purpose of this booklet is to contribute to public awareness of the pros and cons of a broad-based consumption tax. It is not the intention of this booklet to advocate the introduction of a broadbased consumption tax, or to recommend its rejection. The booklet has been produced because the Foundation believes that, whether or not the introduction of a consumption tax may be proposed at some time in the future, there is a need for a greater public understanding of the issues than exists at present. This booklet attempts to provide a basis for such understanding. Ultimately, the survival of a democratic society and the well being of its citizens depend in no small measure upon the degree of knowledge of the community on important issues. Taxation is such an issue. The Foundation hopes that this booklet will provide a basis upon which well-informed decisions may be made by the citizenry.