GST



Over the four decades since Paul Keating’s attempt to introduce a goods and services tax (GST) and cut personal tax rates, the idea that taxes… Read More ›

Why Taxing Income Less and Consumption More Is Not the Answer

Our recently published article in the eJournal of Tax Research examines tax reform in New Zealand over the last four decades, contrasting this with Australian… Read More ›

New Zealand’s Tax Reform Experience – Parallels With Australia

It’s refreshing to learn that Treasurer Jim Chalmers is willing to entertain more substantial tax reforms than the ones which Labor took to this year’s… Read More ›

Entertaining More Substantial Tax Reform Options

The current goods and services tax (GST) tax base covers about two-thirds of private consumption expenditure. Exempt from the GST are basic food, water, sewage… Read More ›

Challenges for a Larger GST Tax Base

Western Australia is estimated to receive $6,482 million in GST in 2023-24, marking an increase of $254 million compared to the previous financial year of… Read More ›

An Easy Solution to the Worst Australian Public Policy Decision of the 21st Century

The distribution of GST revenues among the states and territories is, by a wide margin, the largest single expenditure item in the federal budget. Its… Read More ›

Western Australia’s GST Deal: The Worst Australian Public Policy Decision of the 21st Century Thus Far

More than 170 countries now have a goods and services tax (GST) or value-added tax (VAT), and the tax accounts for approximately one fifth of… Read More ›

Shifting from Prepaid to Periodic GST on the Consumption of Residential Premises

The Morrison government’s decision to give a special deal to Western Australia for the distribution of the income from the goods and service tax is… Read More ›

It’s Time to End Western Australia’s $4 Billion-Per-Year GST Bonus

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