The centrepiece of the Howard Government’s proposed tax reform package is a 10 % Goods and Services Tax (GST) to be applied uniformly across the economy. ’ This paper shows that although the uniform GST may be an improvement on the current system, a variable rate GST could collect the same amount of revenue as the proposed new tax, but would be far less disruptive to consumers. 1
The impact of COVID-19 on fiscal systems worldwide is exactly the type of crisis thought necessary t...
The Australian tax debate is, for better or worse, a debate about the desirability or otherwise of a...
Income tax reform has been at the centre of the policy agenda in recent years. In particular, there ...
The centrepiece of the Howard Government’s proposed tax reform package is a 10 % Goods and Services ...
The Australian Goods and Services Tax (GST) is a tax levied on the supply of goods and services in A...
In July 2000, Australia undertook a major step in reforming its tax system by introducing a Goods an...
The Australian Goods and Services Tax (GST) is a tax levied on the supply of goods and services in A...
The Goods and Services Tax (GST) is in the political spotlight again in Australia, this time with fu...
Re-election of the Howard-led Coalition Government in October 1998 with a platform including a subst...
To help maintain price stability in New Zealand, a countercyclical use of the value added tax, which...
This paper seeks to lay out the evidence for and against increasing the rate and broadening the base...
Recently, the Australian states supported an increase in the Goods and Services Tax (GST) as a means...
This paper examines the question of whether indirect tax rates should be uniform, using four differe...
Goods and Services Tax (GST) is a value-added indirect tax at each stage of the supply of goods and ...
A well- designed GST reform package could support economic growth, make the tax and transfer system ...
The impact of COVID-19 on fiscal systems worldwide is exactly the type of crisis thought necessary t...
The Australian tax debate is, for better or worse, a debate about the desirability or otherwise of a...
Income tax reform has been at the centre of the policy agenda in recent years. In particular, there ...
The centrepiece of the Howard Government’s proposed tax reform package is a 10 % Goods and Services ...
The Australian Goods and Services Tax (GST) is a tax levied on the supply of goods and services in A...
In July 2000, Australia undertook a major step in reforming its tax system by introducing a Goods an...
The Australian Goods and Services Tax (GST) is a tax levied on the supply of goods and services in A...
The Goods and Services Tax (GST) is in the political spotlight again in Australia, this time with fu...
Re-election of the Howard-led Coalition Government in October 1998 with a platform including a subst...
To help maintain price stability in New Zealand, a countercyclical use of the value added tax, which...
This paper seeks to lay out the evidence for and against increasing the rate and broadening the base...
Recently, the Australian states supported an increase in the Goods and Services Tax (GST) as a means...
This paper examines the question of whether indirect tax rates should be uniform, using four differe...
Goods and Services Tax (GST) is a value-added indirect tax at each stage of the supply of goods and ...
A well- designed GST reform package could support economic growth, make the tax and transfer system ...
The impact of COVID-19 on fiscal systems worldwide is exactly the type of crisis thought necessary t...
The Australian tax debate is, for better or worse, a debate about the desirability or otherwise of a...
Income tax reform has been at the centre of the policy agenda in recent years. In particular, there ...
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