GAMSAT Essay Example Taxation

This is a exemplar Part A essay on taxation from a past student who was able to increase his scores from 51 to 76, and got into the University of Notre Dame Fremantle on his first go! When writing Part A essays, consider:

What are the advantages of the theme?
What are the disadvantages of the theme?
How can we take a balanced perspective? Are there any solutions?

This structure is simple and easy to use if you are just beginning to write GAMSAT essays or struggle with the English language. There are NO TEMPLATES in the GAMSAT and we do not teach you to memorise any philosophy. Whilst some may extol the use of two body paragraphs, the benefit of having a third body paragraph is the ability to explore a recommendation without being overly verbose and superfluous in an exploration of a particular argument (see what I did there 😉).

Previous GAMSAT topics that can use this structure have included democracy, technology, recreational drugs, and affirmative action.

You can use this framework for any Part A essay that you encounter OR alternatively use a structure that consider the issues, impacts and solutions.

Read this free GAMSAT Part A essay on affirmative action for an example of an alternative structure.

Consider the following comments and develop a piece of writing to one or more of them:

1. “There is no worse tyranny than to force a man to pay for what he does not want merely because you think it would be good for him.”― Robert A. Heinlein

2. “We contend that for a nation to try to tax itself into prosperity is like a man standing in a bucket and trying to lift himself up by the handle.” ― Winston S. Churchill

3. “The tendency of taxation is to create a class of persons who do not labour, to take from those who do labour the produce of that labour, and to give it to those who do not labour.”—William Cobbett

4. ” The taxpayer is the new permanent underclass.” —Andrew Wilkow

5. ” Money is time made tangible – the time invested in the earning of it. Taxation is the confiscation of the earner’s time. Although some taxation is necessary, all taxation diminishes freedom.” – George Will

Taxation is the devil we know and sets the price for civilisation. The portion of income withdrawn by the government from the working population may appear to many to be an immoral practice. To many we feel that what we have earned is ‘our property’ and it is some form of theft to take from our property. However, we must recognise that if we remove even just the necessary infrastructure which enables one’s safe commute to work, the prospect of having a career and earning a stable income becomes drastically different. Taxation sustains the paradigm that we all stand to benefit from.

All stand to benefit from taxation. For instance, consider the benefits of healthcare services such as Medicare and the Pharmaceutical Benefits Scheme (PBS). These two government funded services work in tandem to provide affordable and equitable access to healthcare for all Australians by covering the cost of GP consultations and reducing the price of essential medicines such as insulin. In addition to the health improvement on an individual level, this also contributes to a healthier workforce. In having a healthier work population, more taxpayers are available to contribute consistently, as well proactively look after their health which reduces the strain on emergency health services. Taxation to provide free healthcare is a return on the investment made from taxpayer money.

However, taxation policies as they stand can be imperfect in practice. Loopholes can be taken advantage of to empower the already wealthy and further the class divide. In 2020 the Swiss-based mining company Glencore was found to have paid $0 in corporate income tax even despite having reported billions in revenue. This was achieved through a complex web of companies and offshore tax havens to which technically reduced their tax liability. Other large corporate companies such as BHP, Google have followed suit. Tax evasion behaviours are financially incentivised as this behaviour can even be seen on more individual levels where cash income is not declared. This leads to inefficiencies in the tax system and an overburdening of the law-abiding income earners.

On the other hand, tax policies can be used strategically to incentivise certain behaviours and discourage others. For example, tax excises on tobacco and alcohol can help to reduce consumption and improve public health outcomes. In the span of 1990s to 2019 daily smoking rates declined from around 23% to 11%. Research has supported that increasing the price of cigarettes through taxation is one of the most effective ways to reduce smoking rates, especially among young people and those in poorer socio-economic communities. This reduction in smoking rates can lower the rates of smoking-related illnesses like lung cancer and heart disease across the country, lessening the burden on the public health system while also generating additional tax revenue for other essential public services.

Taxation is a financial burden and is susceptible to manipulation. However, it is essential in driving the standard of living forward by funding public services, promoting economic growth and when adhered to properly, reducing income inequality.

Questions for you: What are the main ideas presented? What could you do to incorporate your own experiences and personal voice?

Whilst Part A essays can follow a pre-determined structure of three main body paragraphs, they can also be fluid and include your own personal style. Importantly, essays should still incorporate three arguments and each paragraph should have a purpose!

Planning your own essay: What arguments can you present about taxation? What do you about the Australian taxation system? What are the benefits and disadvantages? This will form your three arguments. Comment them below and let me give you feedback! ⬇️