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.
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Date issued: 09 December 2015