SPECIAL ISSUE | ||
Smith Greg |
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The way forward on state tax reform: an AFTSR perspective | ||
in eJournal of Tax Research , Volume 10, Number 1, February , 2012 , 126-137 | ||
This paper reviews recommendations in the 2009 Report to the Treasurer on Australia’s Future Tax System Review (AFTSR) relating to the future of state taxes in Australia. The Report proposes greater centralisation of tax collection, abolition of many state taxes, and reforms to others including land, resource and road-related taxes. Full text available: http://www.asb.unsw.edu.au/research/publications/ejournaloftaxresearch/Documents/00_eJTR%20Vol%2010%20(1)%20pp1-181.pdf | ||