Published on 01 Jan 98
by Australian Tax Research Foundation
Any debate over the merits of different tax systems and various reform options is typically highly controversial and it is not surprising that an unanimity of views is really achieved. This report is structured in such a way as to inform the reader about a broad range of tax issues by presenting then with the tax facts. With these facts, we hope the reader will gain an insight into the operation of the Australian tax system that will enable them to make an informed decision about the future direction of tax reform in Australia.
This report begins by reviewing the Australian tax system in an international context and seeing how it fares. Also, the focus on the issues that have pushed tax reform back on the political agenda at both the Commonwealth and State levels of government in Australia. The report then proceeds to work its way through a number of important issues that have been the subject of particular debate. While most attention is given to Commonwealth taxes, some attention is given to particular State taxes, especially the payroll tax.
Neil is a Professor, School of Taxation & Business Law, UNSW Australia.
Current at 1 October 2016