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Working paper

State and Territory tax reform

The nature of Australia’s federation means the Commonwealth controls the principal revenue-raising instruments, but large expenditure responsibilities are left to the states. This paper focuses on reviews that the states and territories have undertaken to improve the quality of their tax systems.
Working paper

Australia's future tax system

This working paper covers the limited tax reform developments in Australia over the last 20 years, in particular the 2009 Australia’s Future Tax System review and the 2015 tax white paper process with its Re:think discussion paper.
Working paper

2000: a new tax system

This paper starts with a discussion of the early 1990s battle of the plans between John Hewson’s Fightback! and Paul Keating’s One Nation but then focuses on the Howard–Costello government’s tax reform plan, in particular 1998’s A New Tax System (ANTS), with its centrepiece GST...
Working paper

1985 reform of the Australian tax system

After the tumult of the Whitlam Government, the Fraser Government (1975-1983) saw consolidation with less reform. The 1975 Asprey report remained largely unactioned, despite the fundamental problems that burdened the Australian tax system. The 1983 election of the Hawke Government, however, set in train a...
Working paper

Post-war tax reviews and the Asprey Blueprint

This paper focuses on 1975 'Asprey Review,' which provided a blueprint for reform of the Australian tax system.