In the 2003-4 budget, the government proposed changes to the excise (and customs duty) on some fuels. On 16 December 2003, the government announced changes to these proposals. In this research note Richard Webb sets out how the government now proposes to tax certain fuels.

'Horizontal fiscal equalisation' was originally devised as a principle for distributing federal government grants to the states and territories, but has now become the basis for apportioning GST revenue. There has been considerable agitation on the part of New South Wales and Victoria, for horizontal fiscal equalisation to be abandoned, and replaced by a per...

This paper summarises data on public opinion in Australia regarding taxation and social issues. It finds that several surveys have identified a long term trend of declining concern about taxation but rising concern for issues such as health and education and a greater preparedness for taxes to rise to fund services. Overall, these findings suggest...

Running 24-25 July 2003 at the Australian National University, this third international research conference brought together knowledge that CTSI has gained over the last three years about applying responsive regulation to the area of taxation. The 2003 conference mapped out some of the issues that will be critical to both tax policy and tax administration...

In the 2003-04 Budget the federal government proposed changes to the way some fuels are taxed. The proposals, if implemented, would have important consequences. This Current Issues Brief examines the background to the proposals and their possible consequences.