For two decades, there has been what one commentator calls a ‘paralysis of reform’ on GST base and rate issues. The sporadic proposals which have emerged from time-to-time have been predictable in their simplicity and disappointing in their scope. We often hear not much more than ‘expanding the base will enhance the economic efficiency of the tax’. This session takes the debate to another level and confronts more of the fundamental questions surrounding GST reform. Things are not necessarily as they may first appear, and the evidence for long-assumed truths may not always stack up as expected. Kevin’s paper is a welcome and fresh perspective on reform issues and one which will be prove valuable into the future.
2023
GST
Expanding the GST base
Published Date: 25 Oct 2023
For two decades, there has been what one commentator calls a ‘paralysis of reform’ on GST base and rate issues. The sporadic proposals which have emerged from
time-to-time have been predictable in their simplicity and disappointing in their scope. We often hear not much more than ‘expanding the base will enhance the
economic efficiency of the tax’. This session takes the debate to another level and confronts more of the fundamental questions surrounding GST reform. Things
are not necessarily as they may first appear, and the evidence for long-assumed truths may not always stack up as expected. Kevin’s paper is a welcome and fresh
perspective on reform issues and one which will be prove valuable into the future.
Details
- Published By: Kevin O’Rourke
- Published On:25 Oct 2023
- Took place at:InterContenental Sydney
The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
The Tax Institute
(ABN 45 008 392 372 (PRV14016))
("TTI")
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
Copyright Statement
All materials provided on this site are protected by copyright and are owned by or licensed to TTI.
Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.
Tags
2023
GST
Share this page