Impact of Commonwealth Indirect Taxes on Exporters

Commissioned study

This commissioned study has concluded. The research report was released on 11 August 1998.

The Treasurer asked the Productivity Commission to undertake a research study into the impact of Commonwealth indirect taxes on exporters, with particular regard to the effect of indirect taxes on manufacturing exports. The objective of the study was to contribute to the tax reform debate by providing a well researched insight into the situation of our exporters.

The study concentrates on the two major Commonwealth indirect taxes — wholesale sales tax and fuel excise — and does not examine State and Territory indirect taxes or other major revenue raising taxes such as corporate and personal income tax. The purpose of the study was to provide information and thus it contains no policy recommendations.

In making its assessments, the Commission drew on information provided by firms, as well as on some economic modelling using the Commonwealth Treasury's PRISMOD model and its own tax model.

Further information


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