Australia Yearbook - 2001

Chapter 27—Government finance 939
C’wlth
27.19 TAXATION REVENUE AND GDP PER HEAD
Taxation revenue per head(a)
States
Local
$
$
$
$
$
%
1901–02 4.65 1.41 1.19 7.25 114.57 6.32
1908–09 5.07 1.64 1.53 8.24 132.52 6.22
1918–19 13.07 4.76 2.53 20.35 215.98 9.42
1928–29 17.77 10.26 4.75 32.78 265.99 12.32
1938–39 21.38 14.62 3.97 39.98 259.96 15.38
1948–49 125.87 23.14 6.16 155.17 558.08 27.80
1958–59 227.74 27.87 15.52 271.14 1 274.03 21.28
1968–69 450.72 60.64 28.86 540.22 2 476.32 21.82
1978–79 1 611.7 326.93 83.70 2 022.33 7 769.79 26.03
1988–89 4 955.51 1 027.15 203.58 6 186.24 20 930.43 29.56
1998–99 7 305.64 1 808.93 334.06 9 448.63 31 361.79 30.13
(a) Taxation revenue data to 1988–89 are on a cash basis, and for 1998–99 they are on an accrual basis, resulting in a break in
series. (b) GDP data up to and including 1948–49 are from the historical series published in Australian National Accounts:
National Income, Expenditure and Product, 1995–96 (5204.0). GDP data after 1948–49 are from Australian System of National
Accounts (5204.0).
Total
GDP per head(b)
Total taxation
revenue per head
as a percentage of
GDP per head
Composition of taxation revenue
This section describes the composition of
taxation revenues for the Commonwealth, State
and local governments over the period 1901–02
to 1998–99.
Commonwealth Government
As table 27.20 shows, Commonwealth income
taxes have been the largest part of
Commonwealth taxation revenues since World
War II. As noted earlier, the Commonwealth
income tax was introduced to make up the
shortfall in customs duties at the time of World
War I. This is the reason that the proportion of
income taxes for 1918–19 is higher than in the
inter-war period. Customs revenues have fallen
as a proportion of taxation revenues since
Federation, and most notably in the post-World
War II period. Excises have also generally fallen
over the period 1901–02 to 1998–99, but more
gradually than customs duties. Sales taxes have
remained at about the same proportion in
revenue since their introduction.
Income
taxes
27.20 COMPOSITION OF COMMONWEALTH TAXATION REVENUE(a)
Payroll
taxes
Land
taxes
Estate
taxes
%
% %
% % %
% % %
1901–02 . . . . . . . . . . 13.8 86.2 . . 100.0
1908–09 . . . . . . . . . . 20.4 79.6 . . 100.0
1918–19 35.2 . . 6.4 2.8 . . 17.7 35.3 2.5 100.0
1928–29 17.4 . . 5.3 3.7 . . 20.5 52.4 0.6 100.0
1938–39 16.0 . . 2.0 2.6 12.6 22.2 42.1 2.4 100.0
1948–49 55.5 4.2 0.6 1.0 8.0 12.8 12.9 5.1 100.0
1958–59 53.7 4.4 . . 1.2 12.7 20.8 6.3 0.9 100.0
1968–69 62.4 4.0 . . 1.1 9.0 16.5 6.3 0.7 100.0
1978–79 68.1 0.2 . . 0.4 7.6 17.1 6.2 0.5 100.0
1988–89 70.1 1.3 . . . . 11.3 11.1 4.6 1.6 100.0
1998–99 74.2 2.4 . . . . 11.0 8.9 2.7 1.0 100.0
Sales
taxes
Excises
Customs
duties
Other
taxes
(a) Data up to 1988–89 are on a cash basis and for 1998–99 they are on an accrual basis, resulting in a break in series.
Total