Sustainable fiscal federalism and reform of the GST distribution system

可持续的财政联邦制和商品及服务税分配制度改革

• 批准号: DP230100702
• 负责人: A/Prof Yan Xu
• 金额: $ 13.9万
• 依托单位: The University of New South Wales
• 依托单位国家: 澳大利亚
• 项目类别: Discovery Projects
• 财政年份: 2023
• 资助国家: 澳大利亚
• 起止时间: 2023-01-01 至 2025-12-31
• 项目状态: 未结题
• 来源: https://dataportal.arc.gov.au/RGS/Web/Grants/DP230100702
• 关键词: Sustainable; fiscal; federalism; reform; GST

The primary source of funds for Australian States and Territories is GST revenue distributed by the Commonwealth using an equalisation formula that has proved to be politically unsustainable and in recent times manifestly inadequate to provide the revenue needed in response to crises and natural disasters. A tipping point has been reached and reform is urgently needed. Drawing on international experience with GST distributions specifically and fiscal federalism more generally, the project aims to develop a reform blueprint for a sustainable and equitable fiscal federalism regime in Australia that best aligns with Australia’s current and long-term fiscal needs.

澳大利亚各州和地区的主要资金来源是由联邦使用均衡公式分配的商品及服务税收入，该公式已被证明在政治上不可持续，并且近年来明显不足以提供应对危机和自然灾害所需的收入。已经到了一个临界点，迫切需要进行改革。该项目借鉴了国际上在商品及服务税分配方面的经验，以及在更广泛的财政联邦制方面的经验，旨在为澳大利亚可持续和公平的财政联邦制制度制定一个改革蓝图，该蓝图最符合澳大利亚当前和长期的财政需求。