Australia's Tax System: An Institution in Decay? (Editorial)

(2015) 44(4) Australian Tax Review 207-208

2 Pages Posted: 6 Aug 2019

See all articles by Chris Evans

Chris Evans

University of New South Wales

Dale Pinto

Curtin University - Curtin Law School

Kerrie Sadiq

Queensland University of Technology - School of Accountancy

Date Written: December 1, 2015

Abstract

In the previous issue of Australian Tax Review, we noted that readers of the journal are constantly engaging in the conversation on tax reform. This issue continues the conversation and the title for the Editorial borrows from Professor Parsons’ seminal article, “Income Taxation: An Institution in Decay” (1986) 3 Australian Tax Forum 233, where he advocated that without coherence and a claim to fairness, a tax system earns no respect and deserves none. Even though the article was written by Parsons in 1986, it presciently anticipated many of the problems that currently plague our tax system which are amply summed up by Parsons’ conclusion that “the income tax lacks any single underlying principle which is relevant to its function of sharing command over resources between individual and Government, and which can give it coherence and a claim to fairness” (Parsons, “Income Taxation: An Institution in Decay”, above).

Suggested Citation

Evans, Christopher Charles and Pinto, Dale and Sadiq, Kerrie, Australia's Tax System: An Institution in Decay? (Editorial) (December 1, 2015). (2015) 44(4) Australian Tax Review 207-208, Available at SSRN: https://ssrn.com/abstract=3430825

Christopher Charles Evans

University of New South Wales ( email )

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

Dale Pinto

Curtin University - Curtin Law School ( email )

Australia

Kerrie Sadiq (Contact Author)

Queensland University of Technology - School of Accountancy ( email )

2 George Street
Brisbane, Queensland 4000
Australia

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