Towards Levyathan? Industry levies in Australia

Industry levies – narrowly applied, sector-specific taxes – are proliferating in Australia. There were four industry levies in 1960, 26 in 1980 and today there are 248.

This paper explores the evolution of Australian industry levies since Federation, how they represent a growing form of micro-taxation in Australia, and the potential factors that have supported their proliferation.

The paper also provides a framework for assessing the public policy case for individual industry levies.

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