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Abstract

Recently, the Australian states supported an increase in the Goods and Services Tax GST as a means to increase revenue available to them. This would entail further tax mix reform in favour of taxing consumption. This paper considers the merits of tax reform, drawing on the earlier Australian debates on the topic from the 1990s and the associated academic literature. While it is argued that the benefits of tax mix reform are often overstated, if increasing the GST rate is marketed as part of a package to broaden the income tax base, it offers a vehicle to bring about tax reform.



Item Type: MPRA Paper -

Original Title: Myths and Misconceptions in the Tax Mix Debate-

Language: English-

Keywords: Tax mix switch, Broad-based consumption tax, GST-

Subjects: H - Public Economics > H2 - Taxation, Subsidies, and RevenueH - Public Economics > H2 - Taxation, Subsidies, and Revenue > H22 - Incidence-





Autor: Smyth, Russell

Fuente: https://mpra.ub.uni-muenchen.de/59271/







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