Foreword
101KB
Acronyms
61KB
Executive summary
132KB
Introduction
64KB
Section 1: Context of the review
69KB
1.1 Introduction
1.2 Emerging challenges and opportunities
1.3 An opportunity for reform
Section 2: Overview of the tax‑transfer system
4MB
2.1 What the tax‑transfer system looks like
2.2 Components of Australia's tax‑transfer system
2.3 Many Australian taxes
2.4 Australian government taxes
2.5 State taxes
2.6 Tax expenditures
2.7 Many Australian transfers
2.8 Australian government transfers
2.9 State transfers
2.10 Administration of the tax‑transfer system
2.11 Additional tax and transfer tables
Section 3: The economic structure of the tax‑transfer system
213KB
3.1 The economic impacts of the tax‑transfer system
3.2 What does equitable distribution mean?
3.3 The distribution of wealth, income and taxes
3.4 The distribution of taxes and transfers through time
3.5 Measuring taxation of labour, savings and investment — analytical tools
Section 4: History of Australia's tax‑transfer system
108KB
4.1 Historical trends in tax
4.2 Historical trends in transfers
4.3 Australian government and State revenue powers
Section 5: International comparison of Australia's tax‑transfer system
147KB
5.1 Australia's tax to GDP ratio by OECD standards
5.2 Tax to GDP ratios in other countries including our immediate neighbours
5.3 Australia's tax mix compared with other OECD countries
5.4 Australia's top personal tax rate
5.5 Approaches to taxing retirement savings
5.6 Comparisons of the top personal tax rate on capital income
5.7 OECD comparison of Australia's corporate tax rate
5.8 Taxes on fuel
5.9 OECD comparison of Australia's tax‑transfer system
Section 6: The mix of taxes on work, investment and consumption
128KB
6.1 Australian Government and State taxes on labour, capital and consumption
6.2 Taxes on labour, capital and consumption — Australia in the OECD
Section 7: The personal tax‑transfer system
219KB
7.1 The role of Australia's personal tax‑transfer system
7.2 How individuals interact with the personal tax‑transfer system
7.3 Important impacts of the personal tax‑transfer system
7.4 Workforce participation
7.5 Savings and investment incentives
7.6 Incentives to improve skills
Section 8: Taxation of saving and investment
256KB
8.1 Savings and investment choices facing individuals
8.2 Differences in the tax treatment of different assets and financing arrangements
8.3 The treatment of different holding entities
8.4 The treatment of cross‑border investments
8.5 The treatment of natural resource assets
Section 9: Taxing goods and services
116KB
9.1 Raising revenue for general public expenditure
9.2 Achieving non‑tax policy objectives with indirect taxes
9.3 Taxation of fuel
Section 10: State taxes
126KB
10.1 Introduction
10.2 State taxes have changed over time
10.3 Issues with the taxes levied by the States
10.4 Other own‑source revenue
10.5 Local government taxes
10.6 Federal fiscal relations
Section 11: Complexity and operating costs of the tax‑transfer system
198KB
11.1 Introduction
11.2 Community concern
11.3 How big is the problem?
11.4 An optimal level of complexity and operating costs
11.5 Sources of complexity and operating costs
11.6 A cycle of complexity
11.7 Recent attempts to address complexity in the tax‑transfer system
Section 12: Household assistance measures for the Carbon Pollution Reduction Scheme
67KB
12.1 Impacts of the scheme on households
12.2 Broad distributional price impacts
12.3 Australian Government's commitments to assist households
Appendix A: Terms of Reference
48KB
Appendix B: What are the potential tax bases?
62KB
References
97KB
