I believe that the tax system is a disincentive to life in general
I have so many friends and acquaintances who have been in business but now find that it is not worth the trouble to continue so have retired early. These are people who have the money and skills to operate a business and employ staff. The have enough money to retire so the big losers are the people they would have employed.
Taxation is a cost of living that we all have to put up with but it should be fair which its not. As with many aspects of life in Australia high wages is just one of the excessive costs to business in Australia
Building is a prime example with the true cost of a home inflated by up to 70% with taxes. Half the costs in a litre of fuel are taxes, the list goes on and all these costs mean that business and jobs go elsewhere due to excessive governmemt charges by a avaricious government
The level playing field does not exist anywhere else in the world except Australia so bring in the charges on imports and subsidize the manufacturers
We have seen recently Harvey Norman complaining about people buying on the internet when it was retailers like him that killed Australian manufacturing by bringing product from o/seas and accepting a huge mark up and then complaining because the public finally woke up to the fact
Finally not all manufacturing is standing on a production line for which you have to develop the ability to work while sending your brain to sleep and for every line job there are other support jobs from the flow on of income and work
