Contents
1. Challenges and opportunities for reform
2. Principles and features of a new system
5. The retirement income system
6. Taxing business and investment
7. Not-for-profit organisations
8. Complexity — cost, risk and transparency
9. State and local taxes and transfers
10. Tax and transfer impacts on housing
11. Taxes on specific goods and services
13. Tax-transfer impacts on the environment
Appendix A: Terms of reference
Appendix B: List of submissions
Appendix C: Analysis of submissions
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