This paper presents some options for the details of the property taxes reform package, and then assesses their comparative efficiency and redistribution effects.

The proposals are approximately revenue neutral in aggregate and minimize redistribution relative to the current economic incidence. The proposed reforms include: remove current exemptions to achieve comprehensive payroll and land tax bases, and apply flat rates with individual state rights to choose the rate and to vary it over time; remove the transaction taxes on...

General observations The case for reform of the taxation and social security systems, together with reform blueprints, were provided in the Henry Review released in May 2010. To the Henry Review reform proposals should be added a more comprehensive and higher rate GST, and the option of no-bars reform of the taxation of superannuation, both...

This report highlights key federal taxation areas requiring reform, with brief case studies illustrating the inequities, and presents a number of recommendations for a fairer system. The Brotherhood is urging the new federal government to examine options to create a fairer, simpler and a more efficient tax system that maximises economic and social participation.

Reducing the flow of greenhouse gas emissions will require substantial changes in human behaviour, both on the demand and production sides. Technological change holds the key. Effective policy toward climate change requires a global approach which is considered to involve placing a price on carbon. There is general agreement that the existing Kyoto Protocol format...