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Discussion paper

Principles of a good tax: evaluating our taxation choices

Tax reform Taxation Australia

Tax is not just the price we pay to live in a civilised society, it’s the way we shape the civilisation we want to live in. Tax is a powerful tool that can shape our society and as such it is important that we tax the right things at the right amounts.

This paper sets out five principles that will help evaluate the strengths and weaknesses of different taxes. Using this tool will help policy-makers determine how to best use taxation to shape society.

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