Miscellaneous 2012

The politics of Australian tax reform beyond the national tax forum: Context and challenges

Source: Australian Tax Forum Journal Article

Published Date: 1 Apr 2012

 

This article provides an overview of the political and economic context in which the Tax Forum was held. While the Forum had unlikely beginnings in that it was a concession to secure the parliamentary support of independent MP Rob Oakeshott, it can be argued that it did make a positive contribution to the tax reform process. Given the growing constraints on the political capacity of Australian governments the viability of tax reform increasingly depends on building broad-based community support. In these terms it can be argued that Forum provided a valuable opportunity to discuss reform options and gauge the level of political support for reform proposals outside the increasingly adversarial arena of party politics.

The Forum may have provided an opportunity for key stakeholders to establish some common ground in relation to tax reform, but given the formidable political barriers to reform the article concludes by assessing the need for fundamental reform of the tax policy process.

Sorry, this is subscriber only content.

To gain access to this material and much more - Subscribe Now.

(Note: Members can access Taxation in Australia journal articles without a Tax Knowledge Exchange subscription - please log in to access).

Already a Subscriber? Login now

Already a Subscriber? Login now

Details

The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))

("TTI")

The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.

Tags

Miscellaneous 2012

Share this page