We have grown accustomed to the idea that so-called 'progressive taxation' is 'fair', but a proportional tax system (in which everybody pays the same proportiion of their income in tax) would be much fairer. Sinclair Davidson argues not only that income tax in Australia is high by international standards, but also that higher rate taxpayers...

Since 1945, the zone rebate, and its predecessor the zone allowance, have provided a tax concession to taxpayers living in remote areas of Australia. There is special interest in the rebate at this time as part of a broader review of policies for rural Australia. This Note traces the history of the zone rebate, including...