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Is the Only Good Tax an Old Tax? A Historical Perspective on the GST Debate

Author

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  • Julie Smith

Abstract

This paper critiques the arguments put by the Howard Government for an unadulterated, flat rate GST policy, by taking the characterisation of the current wholesale sales tax (WST) as an outdated tax without design or logic, ans showing this view to be historically wrong and superficial. It does so by exploring the social reasoning adopted politically in constructing and evolving the sales tax, and its interaction with other taxes.

Suggested Citation

  • Julie Smith, 1999. "Is the Only Good Tax an Old Tax? A Historical Perspective on the GST Debate," CEPR Discussion Papers 398, Centre for Economic Policy Research, Research School of Economics, Australian National University.
    • Handle: RePEc:auu:dpaper:398
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    File URL: https://www.cbe.anu.edu.au/researchpapers/CEPR/DP398.pdf
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    More about this item

    Keywords

    TAXATION ; GOVERNMENT ; FISCAL POLICY;
    All these keywords.

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation

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