文章基本信息

标题：The Way Forward on State Tax Reform: An AFTSR Perspective
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作者：Greg Smith
期刊名称：EJournal of Tax Research
印刷版ISSN：1448-2398
出版年度：2012
卷号：10
期号：1
页码：126-137
出版社：Atax, UNSW, Faculy of Law
摘要：This paper reviews recommendations in the 2009 Report to the Treasurer on Australia's Future Tax System Review (AFTSR) relating to the future of state taxes in Australia. The Report proposes greater centralisation of tax collection, abolition of many state taxes, and reforms to others including land, resource and road-related taxes