Your shopping cart is empty

Assessing the revenue and simplification impacts of the Government's tax reform

Publication date: 01 Sep 99 | Source: JOURNAL OF AUSTRALIAN TAXATION

Issue: Vol 2, No 5

Pages: pp.329-343

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.

This item is not available for download from this website. Please contact the Tax Institute library for assistance. Charges will apply.

Author profile

Binh Tran-Nam
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. - Current at 03 November 2016
Click here to expand/collapse more articles by Binh TRAN-NAM.