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Preface to Review of Western Australian State Taxes

McLeod, N., Hall, T. and Gernhoefer, G. (1994) Preface to Review of Western Australian State Taxes. eLaw Journal: Murdoch University Electronic Journal of Law, 1 (2). pp. 1-14.

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This document and its related chapters also in this issue of E Law constitute a review and assessment of several taxes levied by the State of Western Australia, but which are common in many other jurisdictions. They include land tax, stamp duty, financial institutions tax and debits tax, payroll tax, business franchise licence fees (imposed on tobacco, petroleum and alcohol) and betting 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. Many recommendations are made for the improvement of the method of taxation and assessment. Statistics and graphics included in the original work are not reproduced here due to technological constraints but can be obtained from the author.

Item Type: Journal Article
Murdoch Affiliation(s): School of Law
Publisher: School of Law, Murdoch University
Copyright: School of Law, Murdoch University
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