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Tax reform and the natural resource industries

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  • Freebairn, John W.

Abstract

Tax reforms passed by Federal Parliament in June 1999 include rationalising indirect taxes, a tax mix change, and a smaller fiscal surplus. The impact or first‐round effects on the natural resource industries indicate large gains. Important second‐round reactions, particularly a real currency appreciation, erode most of, and in some cases more than all of, the first‐round gains. A complete assessment requires the use of general equilibrium models.

Suggested Citation

  • Freebairn, John W., 2000. "Tax reform and the natural resource industries," Australian Journal of Agricultural and Resource Economics, Australian Agricultural and Resource Economics Society, vol. 44(1), pages 1-12.
    • Handle: RePEc:ags:aareaj:117795
    DOI: 10.22004/ag.econ.117795
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    References listed on IDEAS

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    1. Auerbach, Alan J, 1997. "The Future of Fundamental Tax Reform," American Economic Review, American Economic Association, vol. 87(2), pages 143-146, May.
    2. Engen, Eric M & Gale, William G, 1997. "Consumption Taxes and Saving: The Role of Uncertainty in Tax Reform," American Economic Review, American Economic Association, vol. 87(2), pages 114-119, May.
    3. David Johnson, 1997. "Taxation in Australia," Australian Economic Review, The University of Melbourne, Melbourne Institute of Applied Economic and Social Research, vol. 30(4), pages 448-466, December.
    4. Peter B. Dixon & Maureen T. Rimmer, 1999. "The Government's Tax Package: Further Analysis based on the MONASH Model," Centre of Policy Studies/IMPACT Centre Working Papers g-131, Victoria University, Centre of Policy Studies/IMPACT Centre.
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    Keywords

    Resource /Energy Economics and Policy;

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