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This report assesses the influence of the current system of Horizontal Fiscal Equalisation (HFE) on productivity, efficiency and economic growth; the incentives for the states to undertake reforms that improve the operation of their jurisdictions; and on the states’ abilities to prepare and deliver annual...
The basic premise of HFE - fiscal equity in the Australian federation - has broad support, although it is now under significant strain as Western Australia's share of the GST has fallen to an extreme low.
This report looks at the legislated model is the best available collection model to extend the Goods and Services Tax (GST) to low value imported goods, and to consider any practical improvements to support its implementation.
This paper sheds light on how Australia's tax and transfer system functions to distribute income across the population and over lifetimes. It:provides a descriptive analysis of the flow of major taxes (personal income tax and GST) and transfers between families under existing policy...
The Productivity Commission sees the main purpose for this inquiry as being to check that the legislated model is the best means to extend the GST to low value imported goods, and to identify any practical improvements to support effective implementation.