Directions for state tax reform
Staff research paper
This paper by Owen Gabbitas and Damien Eldridge was released on 10 June 1998. The paper assesses four current areas of state taxation - payroll taxes, land taxes, financial taxes, and franchise fees - against four criteria - efficiency, equity, administration and compliance, and stability.
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Directions For State Tax Reform (PDF 1.3 MB)The Productivity Commission has an ongoing interest in issues of microeconomic reform. One of its research themes has been the costs and benefits of reforms to date, and possible directions for future reform initiatives.
The staff research paper, Directions for State tax Reform, is part of this stream of research. The paper assesses four current areas of State taxation - payroll tax, land taxes, financial taxes and franchise fees - against four key criteria -efficiency, equity, administration and compliance, and stability. Against this background, it assesses some of the options that have been put forward for State tax reform.
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