GST

Discussion paper

28 Jul 2017
34

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.

Report

13 Feb 2016
198

This paper seeks to lay out the evidence for and against increasing the rate and broadening the base of the GST in terms of the GST’s relative efficiency, equity and revenue raising capacity.

Overview

The Commonwealth Government has run underlying structural deficits...

Briefing paper

1 Jan 2016
28

The Australian Goods and Services Tax (GST) is a tax levied on the supply of goods and services in Australia. The GST is charged at a rate of 10 per cent of the final price of goods and services. In the fiscal year ended 30...

Report

5 Nov 2015
176

INTRODUCTION

This paper provides the distributional household impact of the existing Goods and Services Tax (GST) and a range of alternatives for expanding the rate and breadth of the GST.

The GST is expected to have collected around $59 billion in the 2015-16...

Briefing paper

5 Nov 2015
208

Increases in the Goods and Services Tax (GST) are being advocated to help fund services provided by the States such as health care; to replace other indirect taxes such as Stamp Duties or Payroll Taxes; or to pay for income or company tax cuts....

Working paper

7 Oct 2015
101

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...

Report

14 Sep 2015
119

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Overview

The easy ride is over. No longer is Australian prosperity able to slipstream on the growth of a fast charging China. Our living standards have stalled since 2011, and there is a...

Working paper

15 Apr 2015
59

In recent years, a series of studies have been undertaken in Australia that use static general equilibrium models with a representative household to compare the relative efficiency of different Australian taxes. This paper aims to complement these earlier studies and contribute to a broader discussion...

Article

13 Apr 2015
128

Business and Government have argued that we should rely less on personal income taxes and more on the GST because this would be good for the economy. Senior journalist Paul Kelly recently said this idea was 'pivotal' to the tax reform debate. In my blog...

Discussion paper

18 Mar 2013
24

General observations

The case for reform of the taxation and social security systems, together with reform blueprints, were provided in the Henry Review released in May 2010. To the Henry Review reform proposals should be added a more comprehensive and higher rate GST,...

Report

15 Nov 2003
41

'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...

Overview

 

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