摘要：A multiplicity of taxes are imposed on businesses by Australia¡¯s state
governments. These include taxes on payroll, property, financial and capital
transactions, and on goods and the performance of activities. Taxes imposed by
state governments made up about 25 per cent of state government revenue in
2006-07.
There have been a number of criticisms directed at the current suite of state
taxes and charges. A major concern relates to their distortionary effects on
business activities. According to a 2004 study by the Australian Chamber of
Commerce and Industry, ¡®many of the taxes levied at the State level are ad hoc
and inefficient¡¯.2 This is especially true of transaction-based taxes, such as stamp
duty. Similarly, concerns are held about the administrative compliance burdens
faced by business in paying state taxes.
