Australia has always been unwilling to consider changes to the Goods and Services Tax, but now, in the middle of a pandemic, we could celebrate the GST’s 20th birthday with changes – or even a GST holiday.
Boosting the GST and swapping land tax for stamp duty get headlines, but they never seem to happen.
The coronavirus pandemic has highlighted the fact we are failing to collect tax revenue and also giving away hundreds of billions in tax concessions.
There are good reasons why corporate tax and the reach of the goods and services tax must be reconsidered, says UNSW Business School's Fiona Martin.
Rate changes and political compromises when the Goods and Services Tax was formed did not detract from its long term value to Australia, John Howard told a UNSW Sydney conference.
Australian consumers could be affected if the 2018 federal budget imposes GST on small foreign imports.
The government's move to include low-value online bought goods in the GST doesn't treat overseas and local sellers in the same way, writes Kathrin Bain.
Recent history tells us that we should be cautious about newly minted prime ministers promising to fix the federation, writes Paul Kildea.
Malcolm Turnbull could lead bold and important reforms in five key areas: the GST, childcare, infrastructure, university funding and the environment, writes Richard Holden.
Proposals to share the income tax base across the federation have merit, however there are design issues that have to be analysed carefully, write Neil Warren and Richard Eccleston.