Miscellaneous 1997

The joy of tax: Australian tax design - directions for long term reform

Source: Australian Tax Research Foundation

Published Date: 1 Jan 1997


This study begins with an overview of the Australian tax system and how it differs in terms of its structure from those in other Asian and OECD countries. The constitutional limitations on tax design are then considered, with a particular focus on the constraints this pla ce on State taxation. The study then examines the taxation of capital and wealth as well as labor. Some attention is also given to the taxation of the use of, or the right to use, public wealth (such as roads) and public assets (such as the environment).

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Miscellaneous 1997

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