Should a consumption tax replace payroll taxes?

Freebairn, John
December 1991
IPA Review;1991, Vol. 44 Issue 4, p22
Discusses the consumption tax that will replace the existing payroll taxes in Australia. Aims of the broad-based consumption and payroll tax; How the economy adjustment process is a little more complicated for the payroll tax; Other ways of comparing payroll and consumption tax; Conclusions. INSET: The Coalition's Consumption Tax..


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