Managing tax complexity : the state of play after Henry
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Date
Authors
Tran-Nam, Binh
Evans, Christopher Charles
Krever, Richard
Lignier, Philip
Journal Title
Journal ISSN
Volume Title
Publisher
Wiley
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.
Description
Keywords
Tax complexity, Legal complexity, Effective complexity, Tax simplification, Henry review, Tax reform review, Australia
Sustainable Development Goals
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.