Rationalizing the Australian Taxation System.

A perusal of the contents of this paper will undoubtedly show up the virtues and shortcomings of this approach. Those searching for ideas for particular reforms of particular taxes will be sorely disappointed. What this paper suggests is that a look across the whole board of taxation at all levels of government is required; that such a survey will disclose unnecessary taxes which have outlived their usefulness and which can therefore be scrapped; and that only in a general reorganization of the taxation structure can a real solution to the problem of financial independence for the various levels of government be found. This generality of the paper precludes a great deal of immediate practical use, but it is hoped that by concentrating on principles some worthwhile purpose may be served. The Australian tax structure can be discussed in various ways. It can be looked at from the point of view of the taxing body and the level of government with which it is associated--that is, Federal, State and local government taxation--or it can be looked at and classified according to the tax base on which it is levied, that is, whether it is tax on income, a tax on property, or a tax on the outlays of individuals or enterprises. Both approaches are useful, highlighting as they do different features of the taxation system. [ABSTRACT FROM AUTHOR]