The past decade has seen major reforms to the design of Australia’s tax system. This paper outlines these reforms and examines their distributional impact across the household income spectrum. While the authors estimated tax incidence in Australia prior to the July 2000 (ANTS) reforms (which...

This article examines the redistributive impact of Commonwealth outlays and taxes (including outlays directed through and to the States)and two possible alternative systems of distributing Commonwealth funding amongst the States