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Abstract

Whilst often being overshadowed by debate surrounding personal income and
consumption taxes, the Howard government has also devoted significant
resources to reviewing and reforming business and capital taxation. This paper
provides an overview of the Ralph Review of Business Taxation and the
Howard government’s mixed record when it came to the implementation of the
Ralph reforms. Having documented the subsequent changes in corporate
income, capital gains and superannuation taxation, the paper analyses their
economic impact. The paper concludes with an assessment of the longer term
political significance of these changes and asks whether the concessional
taxation of capital that has occurred under the Howard government represents
a fundamental shift in the basis of Australian taxation.

Item Type:	Article
Authors/Creators:	Eccleston, RG
Journal or Publication Title:	Australian Journal of Political Science
Publisher:	Routledge
ISSN:	1036-1146
DOI / ID Number:	10.1080/10361140701320067
Additional Information:	The definitive version is available online at http://www.informaworld.com/smpp/content?
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