Australian Tax Reform - A Scorecard

Journal of International Taxation, February 2010, 21, 2, pp. 50-55.

Posted: 13 Aug 2012

See all articles by Chris Evans

Chris Evans

University of New South Wales

Richard Krever

University of Western Australia Law School

Date Written: August 1, 2012

Abstract

Tax reviews are not a new phenomenon in Australia. Since 1950, in addition to several reviews by Parliamentary committees and government — appointed officials or bodies, including the Australian National Audit Office, the Inspector-General of Taxation, and the Board of Taxation, tax has been examined by half a dozen external independent committees. It has also been the subject of two government-led reviews. Australia’s current tax reform review known formally as ‘Australia’s Future Tax System’, and informally as ‘Henry Review’ was asked to examine current tax system and make recommendations to position Australia to deal with range of issues of the 21 century. This paper presents a brief overview on past tax reviews in Australia and examines current Henry Review.

Keywords: Australian tax system, tax reform

Suggested Citation

Evans, Christopher Charles and Krever, Richard, Australian Tax Reform - A Scorecard (August 1, 2012). Journal of International Taxation, February 2010, 21, 2, pp. 50-55.. Available at SSRN: https://ssrn.com/abstract=2128376

Christopher Charles Evans (Contact Author)

University of New South Wales ( email )

School of Taxation and Business Law
Australian School of Business, UNSW
Sydney, NSW 2052
Australia

Richard Krever

University of Western Australia Law School ( email )

M253
35 Stirling Highway
Crawley, Western Australia 6009
Australia

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