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Is the only good tax an old tax? A historical perspective on the GST debate

Smith, Julie P


This paper critiques the arguments put by the Howard Government for an unadulterated, flat rate GST policy, by taking the characterisation of the current wholesale sales tax (WST) as an outdated tax without design or logic, and showing this view to be historically wrong and superficial. It does so by exploring the social reasoning adopted politically in constructing and evolving the sales tax, and its interaction with other taxes. It posits a ‘benevolent government’ interpretation of tax...[Show more]

CollectionsANU Research Publications
Date published: 1999
Type: Working/Technical Paper


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