Preface and Table of Contents of Review of Western Australian State Taxes 1994
AbstractThe Review is an assessment in 12 Chapters of several taxes levied by the State of Western Australia, and some which are not currently imposed by the State but which are found in other jurisdictions. These include tobacco taxes, environmental taxes, alcohol taxes, petrol taxes, death duties and wealth taxes, services tax and local government taxes. The review is particularly concerned with issues of equity, efficiency and simplicity in the imposition of the taxes reviewed. Criticisms are made on the basis of these characteristics of an ideal tax. The review also considers other matters relevant to taxation, including moral exemptions, Federal-State financial relations, the effect of technological advances on financial taxes and examines other forms of revenue raising by the government, including departmental fees and charges. Several recommendations are made for the improvement of the method of taxation in Western Australia. |