About the Study
On 26 February 2006, the Treasurer announced that Mr Dick Warburton and Mr Peter Hendy would undertake a study into how Australia's taxation system compares with other developed economies.
The aim of the study was to provide an authoritative statement on the public record about how Australian taxes compare to those in other countries. This will help inform discussion about Australia's tax system. The study covered all forms of taxation collected at national, state and local government levels. This is OECD standard practice for international tax comparisons.
The study provides information on the overall level of taxes, the tax mix, and the base and rates within each type of tax, and covered personal, superannuation, business, indirect, property and transaction taxes.
The study was supported by a small Secretariat from within the Treasury. Mr Warburton and Mr Hendy provided their report to the Treasurer on 3 April 2006. The Report was publicly released by the Treasurer on 12 April 2006.