Published on 01 Jan 87
by Australian Tax Research Foundation
Although a greater concentration on indirect tax forming part of Option C of the Draft White Paper on Tax Reform, presented to the 1985 Taxation Summit was rejected, many economists, lawyers, accountants and members of the community generally believe that the introduction of a broad-based consumption tax in the not too far distant future is inevitable. In this study Dr. Warren examines the case for a move to indirect taxes, the form any indirect tax should take and what implications this would have for tax and welfare reforms. The ultimate objective of the study was to propose a tax and welfare reform package for Australia which is defensible in theory and realistic in its approach and which recognises that constructive debate in this area demands maximum information.
Professor Neil Warren works for Australian School of Business, University of New South Wales
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01 April 2012