The politics of tax reform in Australia

Increasingly short-term, opportunistic, adversarial politics has consistently constrained and compromised significant and genuine tax reform in Australia. This article reviews the various attempts at tax reform since Asprey in the mid-1970s, assesses the existing tax system and attempts to set out t...

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Veröffentlicht in:	Asia & the Pacific policy studies 2014-09, Vol.1 (3), p.590-599
1. Verfasser:	Hewson, John
Format:	Artikel
Sprache:	eng
Schlagworte:	Asprey Australia Australian Taxation Office Henry Review Law and legislation policy constraints Political planning tax reform Taxation
Online-Zugang:	Volltext
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Beschreibung
Zusammenfassung:	Increasingly short-term, opportunistic, adversarial politics has consistently constrained and compromised significant and genuine tax reform in Australia. This article reviews the various attempts at tax reform since Asprey in the mid-1970s, assesses the existing tax system and attempts to set out the major essential ingredients of genuine tax reform in this country. Tax reform is seen as particularly urgent.
ISSN:	2050-2680 2050-2680
DOI:	10.1002/app5.43