IDEAS home Printed from https://ideas.repec.org/a/bla/ecorec/v60y1984i2p113-127.html
   My bibliography  Save this article

Rationalizing Australian Taxation Revisited

Author

Listed:
  • 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
    as

    Download full text from publisher

    File URL: https://doi.org/10.1111/j.1475-4932.1984.tb00844.x
    Download Restriction: no
    File URL: https://libkey.io/10.1111/j.1475-4932.1984.tb00844.x?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. repec:bla:ecorec:v:47:y:1971:i:120:p:531-52 is not listed on IDEAS
    2. Feldstein, Martin, 1976. "On the theory of tax reform," Journal of Public Economics, Elsevier, vol. 6(1-2), pages 77-104.
    3. repec:bla:ecorec:v:59:y:1983:i:164:p:61-79 is not listed on IDEAS
    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.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    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.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. P.D. Groenewegen, 1983. "Rationalising Australian Taxation Revisited," Economics Discussion / Working Papers 83-08, The University of Western Australia, Department of Economics.
    2. Chorvat, Terrence, 2006. "Taxing utility," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 35(1), pages 1-16, February.
    3. Carlos Eduardo Vélez, 1997. "Eficiencia, Equidad y Reestructuración Sectorial del Gasto Público Social," Borradores de Economia 080, Banco de la Republica de Colombia.
    4. Maitreesh Ghatak & François Maniquet, 2019. "Universal Basic Income: Some Theoretical Aspects," Annual Review of Economics, Annual Reviews, vol. 11(1), pages 895-928, August.
    5. Jean-Yves Duclos & Peter Lambert, "undated". "A Normative Approach to Measuring Classical Horizontal Inequity," Discussion Papers 97/3, Department of Economics, University of York.
    6. repec:ebl:ecbull:v:3:y:2003:i:19:p:1-16 is not listed on IDEAS
    7. J. Richard Aronson & Peter J. Lambert & Donald R. Trippeer, 1999. "Estimates of the Changing Equity Characteristics of the U.S. Income Tax with International Conjectures," Public Finance Review, , vol. 27(2), pages 138-159, March.
    8. Corazzini, Luca & Cotton, Christopher S. & Longo, Enrico & Reggiani, Tommaso, 2024. "Coordinated selection of collective action: Wealthy-interest bias and inequality," Journal of Public Economics, Elsevier, vol. 238(C).
    9. Louis Kaplow, 2000. "Horizontal Equity: New Measures, Unclear Principles," NBER Working Papers 7649, National Bureau of Economic Research, Inc.
    10. Herault, Nicolas & Jenkins, Stephen P., 2023. "Redistribution, horizontal inequity, and reranking: direct taxation in the UK, 1977–2020," LSE Research Online Documents on Economics 120996, London School of Economics and Political Science, LSE Library.
    11. Achille VERNIZZI & Maria Giovanna MONTI & Marek KOSNY, 2006. "An overall inequality reducing and horizontally equitable tax system with application to Polish data," Departmental Working Papers 2006-15, Department of Economics, Management and Quantitative Methods at Università degli Studi di Milano.
    12. Slack, Sean & Ulph, David, 2014. "Optimal Universal and Categorical Benefits with Classification Errors and Imperfect Enforcement," SIRE Discussion Papers 2015-13, Scottish Institute for Research in Economics (SIRE).
    13. Ethan Ilzetzki, 2015. "A Positive Theory of Tax Reform," Discussion Papers 1526, Centre for Macroeconomics (CFM).
    14. Matthew Weinzierl, 2018. "Revisiting the Classical View of Benefit‐based Taxation," Economic Journal, Royal Economic Society, vol. 128(612), pages 37-64, July.
    15. Ruiz-Castillo, Javier & Vargas, Carmen, 1996. "A social welfare model for the evaluation of the spanish income tax system," UC3M Working papers. Economics 4100, Universidad Carlos III de Madrid. Departamento de Economía.
    16. Enrique G. Mendoza & Linda L. Tesar, 1995. "Supply-Side Economics in a Global Economy," NBER Working Papers 5086, National Bureau of Economic Research, Inc.
    17. David F. Bradford, 2003. "The X Tax in the World Economy," Working Papers 109, Princeton University, Department of Economics, Center for Economic Policy Studies..
    18. Leung, H. M. & Low, L. & Toh, M. H., 1999. "Tax Reforms in Singapore," Journal of Policy Modeling, Elsevier, vol. 21(5), pages 607-617, September.
    19. Sjak Smulders & Herman R. J. Vollebergh, 2001. "Green Taxes and Administrative Costs: The Case of Carbon Taxation," NBER Chapters, in: Behavioral and Distributional Effects of Environmental Policy, pages 91-130, National Bureau of Economic Research, Inc.
    20. Robert Scherf & Matthew Weinzierl, 2020. "Understanding Different Approaches to Benefit‐Based Taxation," Fiscal Studies, John Wiley & Sons, vol. 41(2), pages 385-410, June.
    21. Kristoffer Berg & Paolo Giovanni Piacquadio, 2020. "The Equal-Sacrifice Social Welfare Function with an Application to Optimal Income Taxation," CESifo Working Paper Series 8505, CESifo.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bla:ecorec:v:60:y:1984:i:2:p:113-127. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: https://edirc.repec.org/data/esausea.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.