Miscellaneous 1989

Australian tax reform in retrospect and prospect

Source: Australian Tax Research Foundation

Published Date: 1 Jan 1989


The publication contains 19 papers presented at an international conference on the subject held at Monash University in December 1986. Most of the papers have been revised to take some account of subsequent developments up to the end of 1987 and additional papers by Geoffrey Bascand and John Piggott on the conference theme have been substituted for their original contributions.

Contributors to the volume include leading economists in Australia and overseas, among them John Bossons, Sijbren Cnossen, Charles McLure, Patricia Apps, Geoffrey Brennan, John Piggott and Geoffrev Bascand. Apart from a general overview and international perspectives, topics covered at the conference include US and NZ tax reform; taxation of fringe benefits; capital gains; indexation and imputation; international aspects of tax reform in Australia; business tax reform; retirement savings; comparative analysis of income tax and transfer options; implications of alternative tax bases; technical superiority of VAT over RST; VAT for Australia; changes in Australian tax incidence; modelling Australian indirect tax reform; and shortrun macroeconomic effects of tax mix changes.

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Miscellaneous 1989

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