Abstract:
The most recent, significant tax reform review in Australia, popularly known as the Henry
Review, was publicly released just over six years ago. This article provides a critical
examination of Australia's experience in tax complexity management since the Henry
Review. Two main observations are put forward. First, not surprisingly, very few of the
Henry Review's recommendations related to tax simplification have been implemented. The
Henry Review has achieved relatively more with respect to personal income taxation than
business income taxation. Second, tax complexity in Australia has been increasing since the
Henry Review from both the legal and economic perspectives. An attempt is then made to
explain why it is so hard to simplify the tax system in Australia and elsewhere.
