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Australian Government - GST Distribution Review

References

Commonwealth publications

Australian Government, Final Budget Outcome, various issues, Canberra.

Australian Government, Intergenerational Report 2010, Canberra, 2010.

Australian Government, Mid-Year Economic and Fiscal Outlook, 2011-12, Canberra, 2011.

Australian Government, Australia’s Federal Relations, Budget Paper No. 3, 2012-13, Canberra, 2012.

Australian Government, Mid-Year Economic and Fiscal Outlook, 2012-13, Canberra, 2012.

Australia’s Future Tax System, Architecture of Australia’s tax and transfer system, Canberra, August 2008.

Australia’s Future Tax System, Report to the Treasurer — Part 1 Overview, Canberra, December 2009.

Commonwealth Grants Commission, Equality in Diversity: History of the Commonwealth Grants Commission, Second Edition, Australian Government Publishing Service, Canberra, 1995.

Commonwealth Grants Commission, The Commonwealth Grants Commission: The Last 25 Years, 2008, http://www.cgc.gov.au/__data/assets/file/0008/12995/75_Anniversary_Report_Website.pdf.

Commonwealth Grants Commission, Report on GST Revenue Sharing Relativities — 2010 Review, Volume 1, Main Report, Canberra, 2010.

Commonwealth Grants Commission, Report on GST Revenue Sharing Relativities — 2010 Review, Volume 2, Assessment of State Fiscal Capacities, Canberra, 2010.

Commonwealth Grants Commission, Report on GST Revenue Sharing Relativities — 2011�Update, Canberra, 2011.

Commonwealth Grants Commission, Report on GST Revenue Sharing Relativities — 2012 Update, Canberra, 2012.

GST Distribution Review, Issues Paper, July 2011.

GST Distribution Review, Supplementary Issues Paper, December 2011.

GST Distribution Review, Interim Report, Canberra, March 2012.

GST Distribution Review, Second Interim Report, Canberra, June 2012.

Industry Commission, The growth and revenue implications of Hilmer and related reforms: A report by the Industry Commission to the Council of Australian Governments, Canberra, 1995.

Infrastructure Australia, Australian Infrastructure — Progress and Action: A report by the Industry Commission to the Council of Australian Governments, Canberra, 1995.

Productivity Commission, Steering Committee for the Review of Government Service Provision (SCRGSP), 2012 Indigenous Expenditure Report, Canberra, September 2012.

State and Territory publications

Australian Capital Territory Government, A fairer, simpler and more efficient taxation system, 5 year reform plan, Canberra, June 2012.

New South Wales Government, Budget Paper No. 6, New South Wales Long-Term Fiscal Pressures Report, 2011-12.

New South Wales Government, Interstate Comparison of Taxes 2010-11, November 2011.

Queensland Government, 2012-13 Budget, Budget Paper No. 4, September 2012.

Victorian Public Accounts and Estimates Committee, 111th report to parliament, Report on the 2012-13 Budget Estimates — Part two, September 2012, http://www.parliament.vic.gov.au/images/stories/committees/paec/2012-13_Budget_Estimates/Reports/111_-_Part_Two_FINAL.pdf.

Western Australia Government, Department of State Development, Agreement benefits Western Australia and iron ore producers, http://www.dsd.wa.gov.au/4868_8006.aspx .

Western Australia Government, Budget Paper No. 3, 2011-12 and 2012-13.

Western Australia Government, Government Mid-Year Financial Projections Statement 2012-13, May 2012.

Other publications

Abelson P, The True Measure of the Revenue Raising Capacities of the States and Territories and the Implications for the Equitable Distribution of GST Revenue , 39th Australian Conference of Economists ACE10, Sydney, Australia, 29th September 2010.

Albouy D, ‘Evaluating the efficiency and equity of federal fiscal equalization’, Journal of Public Economics, vol 96, 824-839, June 2012.

Aubut J and Vaillancourt F, Using GDP in equalization calculations: are there meaningful measurement issues?, Working Paper, Institute of Intergovernmental Relations, Queens University, Ontario, October 2001.

Barro S, ‘State fiscal capacity measures: A theoretical critique’ in H. Clyde Reeves (ed.), Measuring Fiscal Capacity, Cambridge, Massachusetts, Oelgeschlager, Gunn and Hain, 1986.

Barro S, Macroeconomic versus RTS measures of fiscal capacity: theoretical foundations and implications for Canada, Working Paper, Institute of Intergovernmental Relations, Queens University, Ontario, 2002.

Bird R and Slack E, ‘Equalisation: The Representative Tax System Revisited’, Canadian Tax Journal, vol 38, 913-927 1990.

Boadway R, ‘The theory and practice of equalisation’, CESifo Economic Studies, vol 50, 211-254, 2004.

Boadway R and Flatters F, ‘Efficiency and equalisation payments in a federal system of government: A synthesis and extension of recent results’, The Canadian Journal of Economics, vol 15, No 4, November 1982.

Boadway R and Shah A (eds), Intergovernmental fiscal transfers: principles and practice, The World Bank, Washington DC, 2007.

Boothe P and Hermanutz D, ‘Simply sharing: An interprovincial equalisation scheme for Canada’, C.D. Howe Institute Commentary, 128, July 1999.

Bordignon M, Manasse P, and Tabellini G, ‘Optimal regional redistribution under asymmetric information’, The American Economic Review, Vol. 91, No.�3, 709-723, June�2001.

Brennan G and Pincus J, ‘Fiscal equity in federal systems’, Review of Law and Economics, vol 6 No.3, December 2010.

Buchanan J, ‘Federalism and fiscal equity’, American Economic Review, vol 40, 1950.

Buchanan J, ‘Federal grants and resource allocation’, Journal of Political Economy, Vol.�60, No. 3, 208-217, June 1952.

Buchanan J, ‘Fiscal equalization revisited’, Equalization: Welfare trap or helping hand Conference Montreal, 25 October 2001 - Conference paper, April 2002.

Buchanan J and Goetz C, ‘Efficiency limits of fiscal mobility: An assessment of the Tiebout model’, Journal of Public Economics, vol 1(1), April 1972.

Buchanan J and Wagner R, An efficiency basis for federal fiscal equalization, in Margolis J (ed.), The Analysis of Public Output, National Bureau of Economic Research, New York, 1970.

Bucovestsky S and Smart M, ‘The Efficiency Consequences of Local Revenue Equalization: Tax Competition and Tax Distortions’, Journal of Public Economic Theory, vol. 8(1), 119-144, 01, 2006.

Buettner T, ‘The incentive effect of fiscal equalization transfers on tax policy’, Journal of Public Economics, vol 90, 477– 497, 2006.

Cai H and Treisman D, State corroding federalism, Journal of Public Economics, vol 88, 819 – 843, 2004.

Collins D, The impact of the GST package on Commonwealth-State financial relations, Research Study No 34, Australian Tax Research Foundation, Sydney, 2000.

Coorey, P 2012, ‘ Swan Warns States Not To Gouge Royalties’, Sydney Morning Herald, 21 August 2012, accessed 17 October 2012, http://www.smh.com.au/opinion/political-news/swan-warns-states-not-to-gouge-royalties-20120821-24kql.html#ixzz28DSyxe53.

Courchene T, ‘A market perspective on regional disparities’, Canadian Public Policy, vol�7(4), 506-518, Autumn 1981.

Courchene T, ‘Canada’s social policy deficit: Implications for fiscal federalism’, in Banting K, Brown D, and Courchene T (eds.), The Future of Fiscal Federalism, Institute of Intergovernmental Relations, Queens University, Ontario, 1994.

Courchene T and Beavis D, ‘Federal-provincial tax equalization’, The Canadian Journal of Economics, vol 6(4), November 1973.

Dahlby B, ‘The marginal cost of public funds and the flypaper effect’, International Tax and Public Finance, vol. 18(3), 304-321, June 2011.

Dahlby B and Warren N, The fiscal incentive effects of the Australian equalisation system, ATAX Discussion Paper 10, September 2002.

Dixon P, Madden J, and Peter M, ‘The effects of reallocating general revenue assistance among the Australian States’, The Economic Record, vol 69 (207), 367 – 381, December�1993.

Dixon P, Picton M, and Rimmer M, ‘Efficiency effects of inter-government financial transfers in Australia’, The Australian Economic Review, vol 35(3), 304-315, September�2002.

Dixon P, Picton M, and Rimmer M, ‘Efficiency effects of changes in Commonwealth grants to the States: A CGE analysis’, Australian Economic Papers, vol 44(1), 82-104, March�2005.

Esteller-More A and Sole-Olle A, ‘An empirical analysis of vertical tax externalities: The case of personal income taxation in Canada’, International Tax and Public Finance, vol 9, 235–257, 2002.

Expert Panel on Equalization and Territorial Formula Financing, Achieving a National Purpose: Putting Equalization Back on Track, May 2006, http://www.eqtff-pfft.ca.

Feldstein M, ‘A comment on Buchanan and Wagner: An efficiency basis for equalization’, in Margolis J (ed.), The Analysis of Public Output, National Bureau of Economic Research, New York, 1970.

Flatters F, Henderson V and Mieszkowski P, ‘Public goods, efficiency, and regional fiscal equalization’, Journal of Public Economics, vol 3, 99-112, 1974.

Garnaut R and Fitzgerald V, Review of Commonwealth-State Funding Final Report: A review of the allocation of Commonwealth grants to the States and Territories, August�2002.

Giblin L, ‘Taxable Capacity and Severity of Taxation’ (1930), reproduced from Appendix F Commonwealth Joint Committee of Public Accounts Report, in Prest W and Mathews R (eds.), The development of Australian fiscal federalism: Selected readings, 1980.

Gramlich E, ‘State and local governments and their budget constraint’, International Economic Review, vol 10(2), 163 – 182, June 1969.

Hancock J and Smith J, Financing the Federation, A Centenary of Federation project commissioned by the South Australian Department of Treasury and Finance, September�2001.

Hayashi M and Boadway R, ‘An empirical analysis of intergovernmental tax interaction: the case of business income taxes in Canada’, Canadian Journal of Economics, vol. 34(2), 481-503, May 2001.

Henderson J, Local government expenditures: A social welfare analysis, The Review of Economics and Statistics, vol 50(2), May 1968.

Henry K, Discussion at Tax Review Forum, Crawford School of Public Policy Forum, Australian National University, 16 July 2012, http://crawford.anu.edu.au/events/content/video/?year=2012&id=2311 at 73.45min

Hines J and Thaler R, ‘Anomalies: the flypaper effect’, Journal of Economic Perspectives, vol 9(4), 217-226, Fall 1995.

Holle P, An Interview with James Buchanan, 1986 Nobel Prize Winner in Economics, 26�October 2001, http://www.aims.ca/en/home/library/details.aspx/359 accessed 22�June 2012.

Inman R, The flypaper effect, Working Paper 14579, National Bureau of Economic Research Working Paper Series, Cambridge, December 2008.

Keen M, Vertical tax externalities in the theory of fiscal federalism, International Monetary Fund Staff Papers, vol 45(3), September 1998.

Kothenburger M, ‘Tax competition and fiscal equalization’, International Tax and Public Finance, vol 9, 391-408, 2002.

KPMG Econtech, CGE analysis of the current Australian tax system, Final Report, March 2010.

Lockwood B, ‘Inter-regional insurance’, Journal of Public Economics, vol 72, 1-37, 1999.

Murphy, C, Independent Economics, Horizontal Fiscal Equalisation: Modelling the welfare and efficiency effects, Report prepared for the South Australian Department of Treasury and Finance, February 2012.

Parkinson M, Challenges and opportunities for the Australian economy, speech to the John Curtin Institute of Public Policy, 5 October 2012.

Persson T and Tabellini G, ‘Federal fiscal constitutions: Risk sharing and redistribution’, Journal of Political Economy, vol 104(5), 979 – 1009, October 1996.

Petchey J, ‘Resource rents, cost differences and fiscal equalization’, The Economic Record, vol 71(215), 343-353, December 1995.

Petchey J, ‘Theoretical analysis of equalization and spatial location efficiency’, Regional Studies, vol 43.7, 899 – 914, August 2009.

Petchey J and Levtchenkova S, Fiscal capacity equalization and economic efficiency, Working paper 04-15, Andrew Young School of Policy Studies, Georgia State University, 2004.

Petchey J and Walsh C, Conceptual foundations of fiscal equalisation: A survey, in Horizontal Fiscal Equalisation in Australia: Economic, Historical and Political Perspectives: A study prepared for the Treasuries of South Australia, Western Australia and the Northern Territory, South Australian Centre for Economic Studies, December�1993.

Pincus J, Examining horizontal fiscal equalisation in Australia, Research Paper 2001-25, University of Adelaide School of Economics, June 2011.

Salusinszky, I 2012, ‘NSW Premier Barry O'Farrell calls Gillard government a pack of thieves over mining royalties’, The Australian, 23 November 2011, accessed 17 October 2012, http://www.theaustralian.com.au/national-affairs/state-politics/nsw-premier-calls-gillard-government-a-pack-of-thieves-over-mining-royalties/story-e6frgczx-1226202979951.

Scott A, ‘A note on grants in federal countries’, Economica, vol 17(68), 416 – 422, November 1950.

Shah A, ‘Capitalization and the theory of�local public finance: An interpretative essay’, Journal of Economic Surveys, vol 2(3) 209 - 243, September 1988.

Smart M, ‘Taxation and deadweight loss in a system of intergovernmental transfers’, The Canadian Journal of Economics, vol 31(1), 189 - 206, February 1998.

Smart M, Redistribution, risk, and incentives in equalization: A comparison of RTS and macro approaches, Working Paper 2002(1), Institute of Intergovernmental Relations, Queens University, Ontario, 2002.

Smart M, Raising taxes through equalization, CESifo Working Paper No. 1926, 2007.

Smith J, The History of interregional transfers in Australia, in Horizontal Fiscal Equalisation in Australia: Economic, Historical and Political Perspectives: A study prepared for the Treasuries of South Australia, Western Australia and the Northern Territory, South Australian Centre for Economic Studies, December 1993.

Snoddon T, On equalization and incentives: An empirical assessment, 2003-06 EC, 2003, http://www.wlu.ca/docsnpubs_detail.php?grp_id=766&doc_id=834, accessed 17�October 2012.

Swan P and Garvey G, The equity and efficiency implication of fiscal equalization, unpublished report, Sydney, December 1995.

Usher D, The uneasy case for equalization payments, Fraser Institute, Vancouver, 1995.

Usher D, The case for switching to a macro indicator, Working Paper 2002(4), Institute of Intergovernmental Relations, Queens University, Ontario, 2002.

Von Hagen J and Hammond G, ‘Regional insurance against asymmetric shock: An empirical study for the European Community’, The Manchester School, Vol 6, 331 – 353, June 1998.

Walsh C, Fiscal capacity equalization: An exploration and critique of the equity rationale, Report prepared for the Victorian Department of Treasury and Finance, December 2011.

Watson W, ‘An estimate of the welfare gain from fiscal equalization’, The Canadian Journal of Economics, vol 19(2), 298 – 308, May 1986.

Wilson L, ‘Equalization, Efficiency and Migration: Watson Revisited’, Canadian Public Policy, vol 29(4), 385 – 396, December 2003.

Wilson L, Macro formulas for equalization, in Boadway R and Shah A (eds) Intergovernmental fiscal transfers: principles and practice, The World Bank, Washington�DC, 2007.

Winer S and Gauthier D, Internal migration and fiscal structure: An econometric study of the determinants of interprovincial migration in Canada, Minister of Supply and Services Canada, Ottawa, 1982.

Commonwealth and State Government submissions

Australian Capital Territory Government, Submission to the GST Distribution Review Issues Paper of July 2011, October 2011.

Australian Capital Territory Government, Submission to the GST Distribution Review’s Supplementary Issues Paper of December 2011, March 2012.

Australian Capital Territory Government, Response to the First and Second Interim Reports [of the GST Distribution Review], July 2012.

Australian Government, The Treasury, Submission to the GST Distribution Review, October 2011.

Commonwealth Grants Commission, Submission to the GST Distribution Review, August�2011.

Commonwealth Grants Commission, Submission to the GST Distribution Review on its Interim Reports, July 2012.

Government of Norfolk Island, Norfolk Island Government Submission to the GST Distribution Review Second Interim Report, July 2012.

Joint submission by the States of New South Wales, Victoria, Queensland and Western Australia to the GST Distribution Review, August 2012.

New South Wales Government, Submission to the GST Distribution Review, November�2011.

New South Wales Government, Second Submission to the GST Distribution Review, March 2012.

New South Wales Government, Third Submission to the GST Distribution Review, August�2012.

Northern Territory Government, Review of GST Distribution — Submission to Issues Paper, October 2011.

Northern Territory Government, Review of GST Distribution — Northern Territory Government Submission to Supplementary Issues Paper, March 2012.

Northern Territory Government, Review of GST Distribution — Northern Territory Government Submission to the First and Second Interim Reports, July 2012.

Queensland Government, Submission to the Review of GST Distribution, October 2011.

Queensland Government, Submission to the Review of GST Distribution - Supplementary Issues, April 2012.

Queensland Government, Submission to the Review of GST Distribution, August 2012.

South Australian Government, Submission to the GST Distribution Review Panel, September 2011.

South Australian Government, Supplementary Submission to the GST Distribution Review Panel — Horizontal Fiscal Equalisation: Modelling the welfare and efficiency effects, February 2012.

South Australian Government, Submission to the GST Distribution Review Panel — Response to Supplementary Issues Paper, March 2012.

South Australian Government, Response to comments from Jonathan Pincus and Henry Ergas on the Independent Economics Report on Horizontal Fiscal Equalisation: Modelling the welfare and efficiency effects, April 2012.

South Australian Government, Response to the GST Distribution Review Interim Reports, July 2012.

Tasmanian Government, GST Distribution Review, Submission by the Tasmanian Government in relation to the Issues Paper October 2011.

Tasmanian Government, GST Distribution Review Submission to the Supplementary Issues Paper, March 2012.

Tasmanian Government, GST Distribution Review, Submission in response to the First and Second Interim Reports, July 2012.

Victorian Government, Submission to the GST Distribution Review, October 2011.

Victorian Government, GST Distribution Review — Victorian Supplementary Submission, March 2012.

Victorian Government, Third Submission to the GST Distribution Review, August 2012.

Western Australian Government, Submission to the GST Distribution Review, October�2011.

Western Australian Government, Submission to the GST Distribution Review — Response to the Australian Government submission, December 2011.

Western Australian Government, [Submission to] GST Distribution Review Supplementary Terms of Reference, March 2012.

Western Australian Government, GST Distribution Review — Submission in response to the First and Second Interim Reports, August 2012.

Other submissions

An Australian Citizen (Name withheld), Options for a Fair, Simple, Transparent and Predictable Distribution of GST Revenue, January 2012.

Association of Mining and Exploration Companies, Submission to the Commonwealth Treasury — GST Distribution Review, October 2012.

Brohier, Peter, ‘Reconnecting an isolated state’, The Examiner newspaper, 7 July 2012. The article was provided as a submission to the GST Distribution Review.

Buckley, Brian, Submission on Interim Reports of GST Distribution Review, 2012.

Business Council of Australia, Submission to the GST Distribution Review, December�2011.

Business Council of Australia, GST Distribution Review — Response to Interim Reports, July 2012.

Business SA, Submission in relation to the GST Distribution Review Issues Paper, October�2011.

Business SA, Submission in relation to the GST Distribution Review Supplementary Issues Paper, March 2012.

Chamber of Commerce and Industry WA, Submission to the GST Distribution Review Supplementary Issues Paper, February 2012.

Chamber of Minerals & Energy of Western Australia, Submission to Review of GST Distribution, October 2011.

Chamber of Minerals & Energy of Western Australia, Submission to Review of GST Distribution, July 2012.

Crook, Tony, MP, Member for O’Connor, Submission to the Goods and Services Tax Distribution Review, October 2011.

Emery, Peter, Submission to GST Distribution Review, September 2011.

Emery, Peter, Submission to the GST Distribution Review, Three Cheers for the Commonwealth Grants Commission, July 2012.

Emery, Peter, Submission to the GST Distribution Review, Has Any Good Case Been Made For Substantial Change to the Current Arrangements, August 2012.

Emery, Peter, Submission to the GST Distribution Review, Some Questions of Consistency, August 2012.

Ergas, Henry and Pincus, Jonathan, Reflections on Fiscal Equalisation in Australia, 2011.

Evans, Michael, Submission on interim reports of GST Distribution Review, July 2012.

FAQ Consulting, Submission to the GST Distribution Review, Darwin, July 2012.

Feng, Lintong, Simpler and More Efficient GST Distribution, July 2012.

Garnaut, Ross, Submission to the GST Distribution Review, July 2012.

Hill, John, The Review of Horizontal Fiscal Equalisation, 2012.

Institute of Chartered Accountants in Australia, Submission in Response to the GST Distribution Review Issues Paper, October 2011.

Institute of Public Affairs, Beyond its use-by date: Australia’s System of fiscal equalisation, and how to reform it, Submission to the Federal GST Distribution Review, September 2011.

Insurance Council of Australia, National Disability Insurance Scheme (NDIS): Funding the Unfunded Commitment, material prepared by Deloitte for the Insurance Council of Australia, April 2012.

McDonald, James, Submission to the GST Distribution Review: Separating federal public goods and state productivity dividends, Annandale, NSW, March 2012.

McDonald, James, A note on the efficiency of Horizontal Fiscal Equalization, Annandale, NSW, March 2012.

McGowan, Mark MLA, Submission to the GST Distribution Review, April 2012.

National Retail Association, The Threshold Question: Economic impact of the low value threshold on the retail industry, report prepared by Ernst & Young for NRA, July 2012.

New South Wales Business Chamber, Submission to the GST Distribution Review, October 2011.

New South Wales Mineral Council, GST Distribution Review — Supplementary Issues Paper, March 2012.

Pincus, Jonathan, Submission to the GST Distribution Review: Mining Revenues, August�2011.

Pincus, Jonathan, Summary of a Workshop on the GST Distribution held in Canberra 23�July 2012.

Pincus, Jonathan and Ergas, Henry, Comments on Independent Economics report for the SA Government, entitled ‘Horizontal Fiscal Equalisation: Modelling the welfare and efficiency effects’, March 2012.

Queensland Treasury Corporation, Submission to the GST Distribution Review, July 2011.

Ripper, Eric MLA, Submission to the GST Distribution Review, October 2011.


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