Rationalizing Australian taxation revisited

Review of the author's (1971) tax rationalization proposal to examine whether a tax simplification scheme eliminating minor transaction taxes and reducing heavy reliance on personal income tax by introducing a general consumption tax continues to have merit for Australian tax reform. Developments in Australian taxation from the end of the 1960s. Discussion of the implications of the proposed rationalization on inter-governmental financial relations. It is argued that in the light of events in 1983 such rationalization proposals suitably modified continue to have merit. Statistics, 1967-1982. (Economische Voorlichtingsdienst)