Download This PaperAustralian Tax Reform - A Scorecard
Journal of International Taxation, February 2010, 21, 2, pp. 50-55.
Posted: 13 Aug 2012
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: Suggested Citation
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