Assessing the revenue and simplification impacts of the Government's tax reform
01 Sep 99 |
JOURNAL OF AUSTRALIAN TAXATION
Issue: Vol 2, No 5
This article presents an assessment of the Federal Governments tax plan on two criteria of good tax policy, namely revenue adequacy and simplicity. Its main conclusion is that the GST-based tax reform will increase the operating costs of the Australian tax system by about $1 billion annually. Implications of the Governments tax plan to Commonwealth-State financial relations will also be discussed.
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Binh is a Professor, School of Taxation & Business Law, UNSW Australia and RMIT Asia Graduate Centre, RMIT University Vietnam, and International Fellow, Tax Administration Research Centre, Exeter University-Institute for Fiscal Studies.
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03 November 2016