In 1995, John Howard, the newly elected leader of the Opposition, reflecting on the Coalition’s loss of the 1993 federal election on the back of the Labor government’s goods and services tax (GST) scare campaign, said ‘never ever’ for a GST. However, a year later, when the Coalition was...

After the tumult of the Whitlam government, the Fraser government (1975-1983) saw consolidation with less reform. The 1975 Asprey report remained largely unactioned, despite the fundamental problems that burdened the Australian tax system. The 1983 election of the Hawke government, however, set...

The year 2001 marked the centenary of the Australian Federation, and the new century promised fresh opportunities as technology developments and an emerging resources boom drove economic growth and revenues. The consequent strong fiscal position perhaps offered a chance to ‘buy’ some more...