The Structure and Distributive Effects of the Australian Taxation System

The Structure and Distributive Effects of the Australian Taxation System

25 June 2004

© Commonwealth of Australia 2004

ISBN 0 642 71281 6

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Membership of the Committee (PDF format - 141 Kb) (HTML format)
 
CHAPTER ONE - THE INQUIRY (PDF format - 127 Kb) (HTML format)
  • Referral and terms of reference
  • Conduct of the inquiry
  • Round Table of Experts
  • Objectives of this report
  • Structure of this report
 
CHAPTER TWO - THE TAXATION OF FAMILIES (PDF format - 218 Kb) (HTML format)
  • Is the tax system a disincentive to establishing a family?
  • Income splitting and family unit taxation
  • Family Tax Benefits
  • Child Care and the Tax System
  • Families, Tax and HECS
  • Lifetime Assessment
  • Families in Rural and Regional Australia
  • Conclusions
 
CHAPTER THREE - THE TAX SYSTEM AND LOW INCOME EARNERS (PDF format - 242 Kb) (HTML format)
  • The Senate Community Affairs Committee's Inquiry into Poverty and Financial Hardship
  • Level of the Tax Free Threshold
  • Income Tax and 'Bracket Creep'
  • Effective Marginal Tax Rates
  • Income Tax Credits
  • The Goods and Services Tax and other regressive taxes
  • Impact of taxation on workforce participation
  • The tax system and retirement from the workforce
  • Wealth taxes
  • Conclusions
 
CHAPTER FOUR - COMPLIANCE AND THE CASH ECONOMY (PDF format - 206 Kb) (HTML format)
  • The context of compliance
  • Vehicles for avoidance and barriers to compliance
  • The cash economy
  • Conclusions
 
CHAPTER FIVE - OTHER ISSUES (PDF format - 213 Kb) (HTML format)
  • Vertical Fiscal Imbalance
  • Tax on alcohol
  • Debit Taxes
 
CHAPTER SIX - ISSUES FOR FUTURE INQUIRIES (PDF format - 172 Kb) (HTML format)
  • Tax avoidance and the erosion of the tax base
  • The relationship between the tax system and the social security system
  • Equity in the tax system
  • Conclusion
 
GOVERNMENT SENATORS' COMMENTS (PDF format - 110 Kb) (HTML format)
 
ADDITIONAL REMARKS (PDF format - 82 Kb) (HTML format)
  • Senator Andrew Murray
    Australian Democrats
 
APPENDIX 1 (PDF format - 116 Kb) (HTML format)
APPENDIX 2 (PDF format - 86 Kb) (HTML format)