Problem: As part of a recent paper released by the Taxation Institute there was a discussion on the reform of both GST and the state taxes such as Land Tax, Payroll Tax and Duties Tax. On the initial introduction of GST in 2000 it was expected that the states would reduce or eliminate some of their state taxes in exchange for their GST Revenue. In many states this has simply not occurred whilst small tinkering has taken place no major reforms into state taxes have taken place to benefit the community or businesses and is the cause of ongoing frustrations for them. If you had the ability to do so what State Taxes would you consider reforming or abolishing and how would you ensure that this did not disadvantage the revenue of the States?