The aim of this report to the Treasurer by Dick Warburton and Peter Hendy is to provide an authoritative statement on the public record about how Australian taxes compare to those in other countries. The study covers all forms of taxation collected at national, state and local government levels, the OECD standard practice for international tax comparisons.

The study provides information on the overall level of taxes, the tax mix, and the base and rates within each type of tax, and covered personal, superannuation, business, indirect, property and transaction taxes.