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	Murdoch University Electronic Journal of Law

Title : Preface and Table of Contents of Review of Western
: Australian State Taxes 1994
Author : Taxation Policy Elective Class 1994
Organisation : School of Law, Murdoch University
Language : English
Keywords : TAXATION, WESTERN AUSTRALIA, EQUITY,
: EFFICIENCY, SIMPLICITY, REFORM.
Abstract : The 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.
Contact Name : The Editors, E Law
Contact Address : Murdoch University Law School, PO Box 1014,
: Canning Vale, Western Australia, 6155
Contact Phone : +61 09 360 2976
Contact Email : elaw-editors@csuvax1.murdoch.edu.au
Last verified : 20 December 1994
Last updated : 20 December 1994
Creation Date : 9 December 1994
Filename : 94pref.txt
File Size : 11K
File Type : Document
File Format : ASCII
Publication Status: Final
ISSN : 1321-8247
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REVIEW OF WESTERN AUSTRALIAN STATE TAXES 1994

prepared by
Taxation Policy Elective Class
Murdoch University School of Law


_Preface_

This is the second review of Western Australian State Taxes to
have been produced by students enrolled in the course Taxation
Policy. Taxation Policy is an elective subject in the Bachelor
of Laws degree programme offered in the Law School at Murdoch
University.

The first review was produced in the second half of 1993. This
review was written during the first half of 1994. For this
review the authors were broken into twelve groups, each with
primary responsibility for one of the chapters in the Review.

Again this year, the Commissioner for State Taxation kindly made
officers of his department available to each of the group. This
enabled us to complete our research more quickly and completely
than might otherwise have been possible. We are once again
grateful for the assistance lent us. Naturally, the opinions
expressed in this Review remain entirely those of the Taxation
Policy Elective itself.

Each group presented their chapter both in seminar form and as a
draft, allowing for significant feedback from other members of
the Elective throughout the writing-up period. Each member of
the Elective also produced an individual paper critiquing the
various draft chapters and suggesting directions for the Review.

The purpose of the Review is to offer a policy based critique of
the State tax system, with a view to stimulating further
discussion and research into one of the most important areas of
our federal system of government.

The members of the 1994 Taxation Policy Elective were:

Dr Neil McLeod (course co-ordinator and editor)
Belinda Aitken Tamara Kamien Graeme Potger
Mark Andrews Mark Rodda Joshua Preston
Garrick Archer Becky Rorrison Colin Pruiti
Kath Balfour Jeremy Rosenthal Andrew Ross
Charmian Barton Rowan Kelly Tricia Shandley-Jones
Andrew Brown Elham Khosravi Natalie Silver
Graeme Carlin Geoff Kirk Paul Simpson
David Chelliah Inge Lauw Rebecca Stacey
Fulvia Donati Ted Leech Niv Tadmore
Humphry Faas Peter McCarrey Johanne Thomas
Carl Fernandes David Marsh Linda Tudori
Kim Gray Rob Merrick Jo-anne Wee Chu-Yian
Mandy Greig Warren Milward Nelson Chee Eng Wong
Natalie Jones Cara Natta Lara Yeremich
Jamie O'Donnell Rhonda Parks Herman Yip

Our thanks to Dale Montgomery for her assistance in preparing the
finished Review for printing.

Neil McLeod
November 1994

---------------------------------------------------------------------

CONTENTS

Chapter

1 ENVIRONMENTAL TAXES
Introduction
The Rationale Underlying The Use of Economic Instruments
The Use of Taxation Instruments as a Response to Environmental
Pollution
A Tax Policy Evaluation of Environmental Taxes
Other Environmental Protection Measures
Legal and Jurisprudential Implications
Conclusion
Bibliography

2 TOBACCO TAXATION
Characterisation of Tobacco Industry
Price Elasticity of Demand for Tobacco
The Legislative Scheme
Tobacco Tax - A Case for Regressive Tax
Vertical Inequity
Horizontal Inequity
Regulation or Revenue?
The Use of Tax as a Regulatory Tool
Does Healthway Achieve its Purpose?
Earmarking for Health Promotion
Conclusion
Bibliography

3 ALCOHOL TAXATION
Introduction
Equity
Efficiency
Simplicity
The Social Costs of Excess Alcohol Consumption
Effectiveness of Present Regulation
Conclusion
Summary of Recommendations
Bibliography

4 THE CONSTITUTIONALITY OF STATE PETROL TAXES
Part One: The Scheme
Part Two: The Law
Part Three: Application of the Law to the Scheme
Part Four: Recommendation
Bibliography

5 DEATH DUTIES AND OTHER WEALTH TAXES
What is a Wealth Tax
The Australian Position
Types of Wealth Taxes
Purpose of Wealth Taxes
Validity of Wealth Taxes
Conclusion
Bibliography

6 A BROAD-BASED STATE SERVICES TAX
Part 1 Introduction
Why Not A Goods and Services Tax?
Part 2 Equity
Equity - The Existing Taxes
Vertical Equity
Horizontal Equity
Tobacco
Alcohol
Petrol
Services Tax
Summary
Part 3 Efficiency
The economic rationale behind a services tax
The efficiency criterion
The effect on service providers
The effect on service recipients
Summary
Part 4 Simplicity
The Structure Of The Tax
Multiple Rates or a Single Rate?
Exemptions and Zero-Ratings
Methods Of Enforcement
Tax Evasion and Non-Registration
General Problem of Tax Evasion in Underreported Sales
Summary
Part 5 Conclusion
Bibliography

7 OTHER FORMS OF GOVERNMENT REVENUE
Introduction
Methodology
Towards a Definition of Taxation
Revenue Raised from Government Trading Enterprises
Revenue Raised from Departmental Licences, Fees and Charges
Possible Implications
Bibliography

8 REVIEW OF LOCAL GOVERNMENT TAXATION
Introduction
The Functions of Local Government
The Changing Face of Local Government
Land Value Rating as Taxation
The Rating System
Rating and Equity
Finding Alternatives
The Personal Element
The UK Experience
Conclusion
Bibliography

9 FEDERAL-STATE FINANCIAL RELATIONS
Introduction
Vertical Fiscal Imbalance in Australia
The Grants Methodology
Tied Grants
Inter-Governmental Financial Relations in Context
Improving the Current Situation
1. Reducing the vertical fiscal imbalance
a. Reducing expenditure responsibilities
b. Increasing revenue raising capacity
2. Changing the grants distribution methodology
Conclusion
Bibliography

10 EQUITY
Introduction
Horizontal Equity
Vertical Equity
(1) Club Australia
(2) The Liberal Theory
(3) The Socialist View
Summary
Taxation Incidence
Tax Mix, Government Expenditure and Tax Relief
Conclusion
Bibliography

11 MORAL EXEMPTIONS
Introduction
Exemptions for Charities
Religious Institution Exemption
Educational Institution Exemption
Owner - Occupied Home Exemption
Conclusion
Bibliography

12 STAMP DUTY AND FINANCIAL TAXES IN THE 21ST CENTURY
Introduction
Stamp Duties
Financial Institutions and Debits Tax 137
A Fresh Proposal - A Financial Institution Transaction Tax (The
`FIT' Tax)
Proposals for the Future of Financial Taxes
Bibliography