The booklet is written by acknowledged experts in various aspects of the subject. It explains in simple terms the pros and cons of consumption taxes and the likely effect of their introduction at some time in the future on Australia's taxation system.
Australian Tax Research Foundation
The aim of the Australian Tax Research Foundation is to research taxation at all levels of government (Federal, State and Local) with a view to arriving at systems which are simple, fair and efficient. In pursuing its objectives, the Foundation will commission expert and impartial research, and convene seminars and workshops, into all aspects of taxation systems in Australia which are of current concern and relevance to governments and the wider community. The results of such research will, subject of approval of the Board of Governors of the Foundation, be published and widely disseminated to all those concerned with the formulation of tax policy and to business, union, welfare and other interest groups and to tertiary institutions. The Foundation will also undertake commissions from governments, bureaucracies, business and other groups to provide and publish impartial information on all aspects of taxation.