A Better and Larger GST?

John Freebairn

The Economic and Labour Relations Review, 2011, vol. 22, issue 3, 85-100

Abstract: This article argues the case for changes to the Goods and Services Tax (GST) as a key part of fundamental tax reform in Australia. A more comprehensive base would bring gains in efficiency and simplicity, with equity goals better met by the income transfer system. Revenue gains of a broader GST base and/or a higher rate could fund tax mix change packages to replace more distorting state stamp duties and fund lower income tax rates. The tax mix change packages would improve efficiency and simplicity, with no substantial changes to aggregate revenue or to equity.

Keywords: Goods and Services Tax; social security; tax base; tax mix; tax and transfer policy; tax efficiency; equity and simplicity; tax revenue (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:sae:ecolab:v:22:y:2011:i:3:p:85-100

DOI: 10.1177/103530461102200306

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