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Keywords:

  • taxation;
  • tax mix;
  • efficient;
  • land;
  • payroll
  • H21;
  • H22;
  • H27;
  • H71;
  • H77

Australian States raise through taxes less than half what they spend. In response to States’ calls for access to income and consumption taxes, the Commonwealth at the recent Tax Forum responded with a demand that States first make maximum use of their available tax bases. In response, New South Wales and Queensland agreed at the Forum to work with the other States to develop a State tax reform plan by the end of 2012. This article examines the own-tax reform options available to States and which of these options are likely to be included in any plan brought by States to COAG.