Managing tax complexity : the state of play after Henry

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dc.contributor.author Tran-Nam, Binh
dc.contributor.author Evans, Chris
dc.contributor.author Krever, Richard
dc.contributor.author Lignier, Philip
dc.date.accessioned 2016-12-12T06:06:09Z
dc.date.issued 2016-12
dc.description.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. en_ZA
dc.description.department Economics en_ZA
dc.description.embargo 2018-12-31
dc.description.librarian hb2016 en_ZA
dc.description.uri http://onlinelibrary.wiley.com/journal/10.1111/(ISSN)1759-3441 en_ZA
dc.identifier.citation Tran-Nam, B, Evans, C, Krever, R & Lignier, P 2016, 'Managing tax complexity : the state of play after Henry', Economic Papers, vol. 35, no. 4, pp. 347-358. en_ZA
dc.identifier.issn 0812-0439 (print)
dc.identifier.issn 1759-3441 (online)
dc.identifier.other 10.1111/1759-3441.12152
dc.identifier.uri http://hdl.handle.net/2263/58388
dc.language.iso en en_ZA
dc.publisher Wiley en_ZA
dc.rights © 2016 The Economic Society of Australia. This is the pre-peer reviewed version of the following article : Managing tax complexity : the state of play after Henry, Economic Papers, vol. 35, no. 4, pp. 347-358, 2016. doi : 10.1111/1759-3441.12152. The definite version is available at : http://onlinelibrary.wiley.com/journal/10.1111/(ISSN)1759-3441. en_ZA
dc.subject Tax complexity en_ZA
dc.subject Legal complexity en_ZA
dc.subject Effective complexity en_ZA
dc.subject Tax simplification en_ZA
dc.subject Henry review en_ZA
dc.subject Tax reform review en_ZA
dc.subject Australia en_ZA
dc.title Managing tax complexity : the state of play after Henry en_ZA
dc.type Postprint Article en_ZA


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