I am an average Australian who wants to see a change to our taxation system. I have witnessed the impact of the GST on small businesses and on the cash economy. Our current tax system is unfair.

Well before the GST was introduced into Australia, two chartered accountants and a mining civil engineer proposed an Expenditure Tax system for Australia that would be simple and encourage everybody to pay their fair share in tax.

This simple Expenditure Tax has been criticised by politicians, academics and economist but when the creators of the Expenditure Tax have countered these criticisms, these so called experts disappear and have failed to respond.

My aim is to explain to the Australian government and public how this Expenditure Tax works and show that the only people who are at risk of being to be worse under this scheme are the super rich who currently get away with paying less tax than the average Australian worker.

The recent GFC showed that we need a different tax system that is simple and rewards a hard days work rather than creative accounting.

With a low broad-based expenditure tax, UNEMPLOYMENT WOULD VIRTUALLY DISAPPEAR. Government costs would reduce because fewer people would require welfare services. The churning costs of public service taxation would be reduced. More people would be working and paying tax. Less people would be avoiding tax because of the public stigma attached to tax avoidance in a system enjoying widespread respect as being fair and equitable—a system in which, by virtue of its inherent prosperity, citizens can afford to pay such a nominal fee for the privilege of living in a dynamic economy.

THE BENEFITS WOULD BE IMMEDIATE AND FUTURE GENERATIONS WILL WONDER WHY IT TOOK SO LONG TO ACCEPT SOMETHING SO SELF-EVIDENT.