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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

Abstract:
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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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
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