Abstract
ABSTRACTPublic consultation in the development of taxation policy is a relatively new phenomenon. Involving citizens in the policy development process is said to result in improved and more effective policy. Yet in countries such as Singapore and Hong Kong there is evidence that the form consultation takes is a means of controlling commentary and debate. As a result, consultation and public participation in policy development has been state-led as opposed to being society-led in more western democracies. An analysis of tax policy development in New Zealand, Australia and the United Kingdom shows that, while there is no standard method of developing taxation policy, there are lessons which can be learnt.
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