2023 GST

Expanding the GST base

Published Date: 25 Oct 2023

 

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For two decades, there has been what one commentator calls a ‘paralysis of reform’ on GST base and rate issues. The sporadic proposals which have emerged from

time-to-time have been predictable in their simplicity and disappointing in their scope. We often hear not much more than ‘expanding the base will enhance the

economic efficiency of the tax’. This session takes the debate to another level and confronts more of the fundamental questions surrounding GST reform. Things

are not necessarily as they may first appear, and the evidence for long-assumed truths may not always stack up as expected. Kevin’s paper is a welcome and fresh

perspective on reform issues and one which will be prove valuable into the future.

For two decades, there has been what one commentator calls a ‘paralysis of reform’ on GST base and rate issues. The sporadic proposals which have emerged from time-to-time have been predictable in their simplicity and disappointing in their scope. We often hear not much more than ‘expanding the base will enhance the economic efficiency of the tax’. This session takes the debate to another level and confronts more of the fundamental questions surrounding GST reform. Things are not necessarily as they may first appear, and the evidence for long-assumed truths may not always stack up as expected. Kevin’s paper is a welcome and fresh perspective on reform issues and one which will be prove valuable into the future.

Details

  • Published By: Kevin O’Rourke
  • Published On:25 Oct 2023
  • Took place at:InterContenental Sydney

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