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LIST OF TABLES
| Table | Particulars | Page |
| 2.A | Tax revenue: selected years since 1901–02 | 5 |
| 2.B | Taxation and its uses: all levels of government, selected years since 1949–50 | 6 |
| 2.C | Australian government taxes: selected years since 1949–50 | 7 |
| 2.D | Numbers of taxpayers, resident and non resident, assessed for income tax: selected income years since 1944–45 | 8 |
| 2.E | International tax comparisons: OECD countries, 1965 and 1971 | 9 |
| 4.A | Income tax: individuals, 1971–72 income year | 25 |
| 4.B | Taxes as a proportion of income, 1966–67 | 26 |
| 4.C | Distribution of taxes and transfers across range of net-of-transfer incomes, 1966–67 | 26 |
| 4.D | Distribution of annual income, 1966–67 and 1968–69 surveys | 27 |
| 4.E | Average annual income of full-time male workers, by educational attainment and age group, 1968–69 pilot survey | 28 |
| 6.A | Effect of rising money incomes and an unaltered progressive income tax schedule | 43 |
| 6.B | Personal rate schedule: marginal tax rates | 49 |
| 6.C | Effects of inflation on ‘real’ income rate schedule | 50 |
| 6D | Tax on average earnings per employed male unit | 52 |
| 6.E | Percentage of individual taxpayers with net income in excess of $3,000,$6,000 and $10,000 | 52 |
| 6.F | Deduction for dependants, 1973–74: effect of failure to adjust fully for inflation | 53 |
| 6.G | Value of dependant allowances, 1955–56 to 1973–74, as percentage of inflation-hedged 1954–55 allowances | 54 |
| 6.H | Average rate of federal estate duty, 1954–55 and 1973–74 | 55 |
| 6.I | Effect of imposing 30 per cent capital gains tax when capital appreciates at same rate as inflation | 57 |
| 8.A | Long-service leave entitlement | 87 |
| 10.A | Taxes paid by equal-income families: existing system | 135 |
| 12.A | Deductions allowed by range of net income: 1971–72 | 163 |
| 14.A | Marginal tax rates: selected countries, 1974 | 184 |
| 14.B | Proportion of taxpayers, proportion of taxable income, mean taxable income, average tax rate and proportion of income tax receipts, by income range, 1971–72 | 187 |
| 14.C | Average and marginal tax rates, 1973–74 and 1974–75: selected incomes | 192 |
| 14.D | Taxable income and tax payable: unchanged rate schedule | 197 |
| 14.E | Illustration of primary producer averaging | 198 |
| 14.F | Illustration of marginal adjustment scheme | 201 |
| 14. Appendix A | Tax payable under alternative systems: 1974–75 rates | 206 |
| 16.A | Number of resident company returns lodged and company tax paid | 223 |
| 16.B | Combined rate of company and personal income tax under present ‘separate’ system, by size of shareholder's income and proportion of profits retained | 226 |
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― xvi ― 16.C |
Combined rate of company and personal income tax under full imputation (A) and present ‘separate’ system (B), by size of shareholder's income and proportion of profits retained | 230 |
| 16.D | Mechanics of partial imputation system with dividend tax credit of one-quarter of the dividend received: company tax rate 50 per cent and 50 per cent distribution of after-tax profits | 235 |
| 16.E | Mechanics of partial imputation system with dividend tax credit of one-third of the dividend received: company tax rate 50 per cent and 50 per cent distribution of after-tax profits | 236 |
| 23.A | Inflation and capital gains: period of holding | 417 |
| 23.B | Spreading of capital gains | 421 |
| 23.C | Non-spreading of capital gains | 421 |
| 24.A | Death and gift duties: revenue statistics | 439 |
| 24.B | Commonwealth estate duty: assessments issued by size of estate, 1972–73 | 439 |
| 27.A | Taxes on goods and services, by categories of expenditure and estimated split between excise duty and sales tax, 1970–71 | 512 |
| 27.B | Estimated personal expenditure on services at retail level, 1970–71 | 516 |
| 27.C | Value-added taxes in Europe | 519 |