How Australia can get on with the job of tax reform

The tax systems we have in Australia now are the product of two centuries of tax policy debate and change. That time has been characterised by regular tinkering – some good, some bad – and punctuated by major reform exercises.

But Australia’s experience with those tax reform exercises has been mixed. While various tax reviews at both the Commonwealth and state levels have identified key problems in Australia’s tax systems and broad themes for reform, achieving substantial reform has proven difficult.