霍华德政府与新税收制度.pdfVIP

Table of Contents 论文摘要…………………………………………………………………………… ...I Abstract……………………………………………………………………………… II Acknowledgements………………………………………………………………….III Acronyms and Abbreviations………………………………………………………..IV List of Figures……………………………………………………………………….VI List of Tables……………………………………………………………………….VI Chapter 1 Introduction………………………………………………………………1 1.1 Introducing the Issue………………………………………………………….1 1.2 Literature Review……………………………………………………………..2 1.3 Objectives of the Thesis………………………………………………………3 1.4 On Methodology……………………………………………………………...4 Chapter 2 Australian Taxation Reform: A Liberal Perspective…………………...5 2.1 The Pre-1998 Years: Setting the Background………... ………... ………5 2.1.1 John Howard and a Retail Sales Tax (RST) …………………7 2.1.2 John Hewson and “Fightback” ……………………………8 2.2 The Post-1998 Period……………………………………9 2.2.1 Proposing a New Tax System (ANTS) in 1998………………9 2.2.2 Introducing the New Tax System (TNTS) in 2000………………...25 Chapter 3 TNTS Impacts and Post-TNTS Issues…………………..……………28 3.1 TNTS Impacts…………………………………28 3.1.1 Macroeconomic Impacts………………28 3.1.2 Distributional Impacts………………33 3.1.3 Implementation Impacts...………………37 3.2 Post-TNTS Issues..……………………39 3.2.1 GST-base..……………………39 3.2.2 Personal Income Tax…………40 3.2.3 Family Assistance Arrangements……42 3.2.4 Commonwealth-State Financial Relations……45 3.2.5 Legislative Complexity...…………48 5     Chapter 4 Further the Path of Reforms…………………..……………………….51 4.1 The 1999 Ralph Report………………51 4.2 ACCI’s Views: Taxat