This article proposes reform of the Australian Sales Tax legislation. The proposal suggests a tax mix alteration which is not revenue neutral. The purpose of the significant alteration of the system for indirect taxation and the change in the tax mix is to create a less complicated system which causes less distortion to the economy. The extra revenue yielded at the proposed rate of the tax should, ideally, be used for macro economic purposes.
de Leifde, Robert
"Reform of the Australian Wholesale Sales Tax,"
Revenue Law Journal: Vol. 4
, Article 5.
Available at: http://epublications.bond.edu.au/rlj/vol4/iss2/5