I remember that one of the taxes on petrol, they indexed the 'percentage' to inflation, not the dollar take.
The ideal 'gst' would have included all items, and a TOTAL removal of all other taxes and excises. There are the arguments that unless some things are taxed effectively (eg. cigarettes), there would be overuse of them but then again, why put it in the hands of politicians who continually prove they cannot manage our money effectively.
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swan slams coalition over inflation legacy, page-76
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