State taxes: From a problem acknowledged to a problem addressed?
Source: Australian Tax Forum Journal Article
Published Date: 1 Apr 2012
The Commonwealth has a long history of hectoring States about the inefficiencies of their taxes and the discussion at the October 2011 Tax Forum was another case of the Commonwealth again making its case for State tax reform. For States, this criticism of their taxes is understood but unhelpful, especially when the Commonwealth offers no substantive support to facilitate such reforms – as was the case at the Tax Forum.
This paper argues that the current stance by the Commonwealth is a break with the past and that it should adopt a facilitation role. While options available to the Commonwealth are many, and historical precedent is a sound guide, it should only adopt a facilitation role after most States have shown a readiness to map out and act upon an accepted fundamental tax reform pathway.
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
Details
- Published On:1 Apr 2012
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))
("TTI")
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.
Tags
Share this page