Just what are the issues we need to watch when it comes to tax reform? Read this explainer.
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Articles on GST
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Under Australian law, changes to the GST are said to be not permitted unless the states agree to the changes. In reality, the GST lock-in mechanism is legally meaningless and unenforceable, though it may…
Value added tax (VAT), virtually non-existent before 1960, has been the predominant form of consumption tax since the mid-1980s. Given that more than 160 countries now have a VAT, it is hardly surprising…
Australia’s latest GST debate may be the political version of The Magic Pudding. We stubbornly believe that a bigger pot of GST revenues will regenerate – in whatever flavour is desired – like Alfred the…
Many developed economies have experienced a significant increase in inequality in recent decades. Survey data for Australia show that the share of the top 10% of the income distribution, and more markedly…
With the federal government’s review of taxation about to get underway, many are expecting Australia’s Goods and Services Tax to be up for change. In this GST series we take a closer look at the evidence…
Tax is back in the spotlight with coalition MPs and the Australia Institute talking about getting rid of some of the exemptions to the GST. There has also been a lot of talk about whether or not corporate…
After getting a serious bollocking from Ray Hadley on Thursday, Tony Abbott told the Sydney shock jock that he’s determined to be “a better prime minister with a better government and a more effective…
The government’s recent budget outlook (MYEFO) confirmed that the Australian government budget is rotten at the core. The government is hopelessly living beyond its means, with expenditure greater than…
In a move that channels John Howard, Tony Abbott has put changing the GST on the political agenda, just over a year after assuring the public it would not be altered, “full stop, end of story”. In the…
Tony Abbott has declared he will make the case for changing the tax system and the federation, but said the outcome will depend on community acceptance. Again striking a cautious note as he tries to pave…
On the ropes already and facing the polls on November 29, the Victorian Liberals have yet again been knocked by their federal colleagues. Tuesday’s move to reintroduce fuel indexation by the tariff route…
The reform of Australia’s federation is under review. So far in our special series, leading Australian academics have discussed the future of the federation when it comes to taxation, education and health…
The reform of Australia’s federation is under review, with a White Paper process currently underway. In partnership with the Australian National University’s Tax and Transfer Policy Institute at the Crawford…
When our two major levels of government work in partnership, our Federation can function well. The standout period for cooperative federalism was the Hawke/Keating term of government, producing the National…
Calls to lift the GST rate to placate the states financial challenges will serve to only exacerbate an already severe vertical fiscal imbalance and prolong a deeply unsatisfactory chapter in Australia’s…
The federal budget reignited debate over federal-state relations with a decision to cut $80 billion funding for the state responsibilities of schools and hospitals over the coming years. So how can federal-state…
Recent calls by Australian government ministers and senior officials to broaden the goods and services tax (GST) base to include fresh fruit and vegetables would make the population’s diet go from bad…
This past Tuesday was another bad day for Australian federalism: the Abbott government’s first budget announced the axing of the COAG Reform Council and the withdrawal of a promised A$80 billion from health…
The states have some justification in being annoyed about being stripped of $80 billion worth of federal funding for health and education funding. These programs were negotiated on the basis of shared…
Top contributors
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Professorial Fellow, University of Canberra
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Professor, Department of Economics, The University of Melbourne
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Lecturer, School of Taxation ＆ Business Law, UNSW Sydney
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Visiting Fellow, Crawford School of Public Policy, Australian National University
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Professor, Curtin Law School and Curtin Business School, Curtin University
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Associate Professor of Taxation Law, UNSW Sydney
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Associate Professor in Commercial Law and Taxation, Te Herenga Waka — Victoria University of Wellington
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Professor, The University of Melbourne
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Emeritus Professor Australian Institute for Business and Economics, University of Queensland, The University of Queensland
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Professiorial Fellow, The University of Melbourne
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Professor of Economics, Director of the Australian Institute for Business and Economics, The University of Queensland
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Emeritus Professor of Taxation, UNSW Sydney
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Emeritus Professor of Finance, The University of Melbourne
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Deputy Vice-chancellor Research, Charles Sturt University
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Professor of Politics, Curtin University
