Make greater use of GST: OECD

SOME RECOMMENDATIONS IN THE OECD'S BIENNIAL ECONOMIC SURVEY OF AUSTRALIA

* Make greater use of GST in shifting from dependence on income taxes.

* Reform federal-state financial relations, improve efficiency of shared responsibilities.

* Continue intensive monitoring of housing market, consider macro-prudential tools to bolster credit safeguards.

* Consider reducing the implicit guarantee of major banks.

* Ensure proposed emission reduction fund is efficient.

* Enact re-indexation of fuel excise regulations.

* Expand other user-based vehicle charges and extend public transport.

* Monitor proposed higher education reforms to ensure that choice and quality is enhanced and access is not compromised.