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Changing the tax mix paper

Published on 01 Jan 86 by Australian Tax Research Foundation

This publication contains the proceedings of a workshop held at Monash University early in 1985. It is edited by Professor John Head, Professor of Economics at Monash University and a member of the Board of Governors of the Foundation, who also organised the Conference.

Apart from a general review of major issues on the Australian tax reform agenda, the topics covered at the Conference included a general critique of the case for increased emphasis on indirect tax, the importance of incentive issues, the distributional effects of a major shift to indirect taxes and the problems of compensation, the relative merits of retail sales tax and VAT, capital gains and wealth taxes, the choice between the single individual and the family unit as the basis for income tax, the implications of changes in federal/state relations and other political issues.

The volume includes contributions from five overseas experts, as well as a number of Australian academics and government representatives.


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