Miscellaneous 2007

Australia's aggregate tax burden

Source: Australian Tax Research Foundation

Published Date: 1 Jan 2007


This paper looks at a range of government tax and service issues from the point of view of comparing “aggregate tax burdens”. It discusses the use of the tax-to-GDP ratio as an indicator of tax burden and some of the problems that this measure can present. To get meaningful comparisons, it
relates the tax-to-GDP indicator to the purposes for which tax is collected, showing that without these links the tax-to-GDP indicator has a range of weaknesses that can give misleading impressions of government size and tax burden. The paper provides a brief survey of some other issues that may have affected Australia’s tax burden in the past, and which may influence the future scope for change.

The aim of the paper is to get a better understanding of the measures and the issues they address. It is not a paper that ultimately takes sides in the debate about whether tax burdens are too high or too low. The intention is to provide a high level map of the issues, to better inform the political discussion rather than directly participate in it.

Sorry, this is subscriber only content.

To gain access to this material and much more - Subscribe Now.

(Note: Members can access Taxation in Australia journal articles without a Tax Knowledge Exchange subscription - please log in to access).

Already a Subscriber? Login now

Already a Subscriber? Login now


  • Published By: Greg Smith
  • Published On:1 Jan 2007

The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))


The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.


Miscellaneous 2007

Share this page