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Australia's Aggregate Tax Burden

其他書名	Measurement, Interpretation and Prospects
出版	Australian Tax Research Foundation, 2007
ISBN	09494828469780949482846
URL	http://books.google.com.hk/books?id=qSMuMQAACAAJ&hl=&source=gbs_api

註釋Is Australia a relatively low tax country? What does the “tax to GDP ratio” really mean or matter in any case? Whether Australia qualifies as a relatively low tax country depends on how and when we make the comparisons. What the tax-to-GDP ratio means or matters depends not just on the direct effects of taxes but also on the range, scale and timing of the government services that taxes pay for. This paper briefly explores these issues, looking at a range of government tax and service issues from the point of view of comparing “aggregate tax burdens”. It discusses the use of the tax-to-GDP ratio as an indicator of tax burden and some of the problems that this measure can present. It argues the tax-to-GDP indicator has a range of weaknesses that can give misleading impressions of government size and tax burden. The paper also provides a brief survey of some other issues that may have affected Australia’s tax burden in the past, and which may influence the future scope for change. The aim of the paper is to get a better understanding of the measures and the issues they address. It does not ultimately takes sides in the debate about whether tax burdens are too high or too low. The intention is to provide a high level map of the issues, to better inform the political discussion rather than directly participate in it.