Goods and Services Tax

Distributional analysis and indicative reform scenarios

Report no. 05/2015


The discussion of reform of Australia’s tax system has invariably raised questions of the potential for reform of Australia’s Goods and Services Tax (GST).  This report seeks to inform public discussion on the potential for reform of Australia’s Goods and Services Tax.  It provides an independent analysis of the revenue and distributional impacts of five indicative reform scenarios that had been canvassed in public policy discussions.

PDF icon (942 KB)  MS Word (988 KB)  Data: MS Excel (680 KB)

Date issued: 09 December 2015


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