학술논문
REFORMING TAXATION ISN'T ABOUT INCREASING TAXES.
Document Type
Article
Author
Source
Subject
*FEDERAL government
*VALUE-added tax
*EDUCATIONAL law & legislation
*VALUE-added tax policy
*INCOME tax
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Language
ISSN
1329-8100
Abstract
In this article, the author discusses increasing tax levels will not improve federal-state relation reform. Topics discussed include economic reasons for introducing the Goods and Services Tax (GST) in Australia, reduction of the revenue burden on direct income taxes, and removal of the GST exemptions on several sectors such as fresh food, education and health.