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Rationalizing Australian Taxation Revisited

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  • P. D. GROENEWEGEN

Abstract

This paper reviews the author's (1971) tax rationalization proposal to examine whether a tax simplification scheme eliminating minor transaction taxes and reducing heavy reliance on personal income tax by introducing a general consumption tax continues to have merit for Australian tax reform. The first part of the paper points to increases in avoidance and evasion as a major change perceivable in Australian taxation between the 1960s and the 1980s and indicates other important changes that have occurred. Section II presents an equity and simplicity case for general indirect consumption taxation supplemented by personal income and wealth taxes. Section III discusses the inter‐governmental financial relations implications of the proposed rationalization. The paper concludes that in the light of events in 1983 such rationalization proposals suitably modified continue to have merit.

Suggested Citation

  • P. D. Groenewegen, 1984. "Rationalizing Australian Taxation Revisited," The Economic Record, The Economic Society of Australia, vol. 60(2), pages 113-127, June.
    • Handle: RePEc:bla:ecorec:v:60:y:1984:i:2:p:113-127
    DOI: 10.1111/j.1475-4932.1984.tb00844.x
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    References listed on IDEAS

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    1. Groenewegen, P D, 1971. "Rationalizing the Australian Taxation System," The Economic Record, The Economic Society of Australia, vol. 47(120), pages 531-552, December.
    2. Feldstein, Martin, 1976. "On the theory of tax reform," Journal of Public Economics, Elsevier, vol. 6(1-2), pages 77-104.
    3. Kakwani, Nanak, 1983. "Progressivity Index of Sales Tax on Individual Expenditure Items in Australia," The Economic Record, The Economic Society of Australia, vol. 59(164), pages 61-79, March.
    4. Nanak Kakwani, 1983. "Progressivity Index of Sales Tax on Individual Expenditure Items in Australia," The Economic Record, The Economic Society of Australia, vol. 59(1), pages 61-79, March.
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    Cited by:

    1. Jonathan R. Kesselman, 1993. "Evasion Effects of Changing the Tax Mix," The Economic Record, The Economic Society of Australia, vol. 69(2), pages 131-148, June.

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