State and Territory Tax Reform

TTPI - Working Paper 2/2022

54 Pages Posted: 12 Apr 2022

See all articles by Paul Tilley

Paul Tilley

Australian National University (ANU) - Crawford School of Public Policy

Date Written: March 3, 2022

Abstract

The nature of Australia’s federation, including its Constitution, means the Commonwealth controls the principal revenue-raising instruments, but large expenditure responsibilities are left to the states, with the consequent imbalance dealt with by fiscal transfers between governments. The states still raise around half of their own revenue, though, through various tax and non-tax sources, many of which suffer from poor design and have been eroded by interstate competition. This paper focuses on reviews that states, and the territories, have undertaken to improve the quality of their tax systems.

Keywords: tax, economic, public finance, government

Suggested Citation

Tilley, Paul, State and Territory Tax Reform (March 3, 2022). TTPI - Working Paper 2/2022, Available at SSRN: https://ssrn.com/abstract=4054016 or http://dx.doi.org/10.2139/ssrn.4054016

Paul Tilley (Contact Author)

Australian National University (ANU) - Crawford School of Public Policy ( email )

ANU College of Asia and the Pacific
J.G. Crawford Building, #132, Lennox Crossing
Canberra, Australian Capital Territory 0200
Australia

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