Australia's Tax and Transfer System under Review: Evaluating Harmer and Henry

Hazel Bateman and Symposium Editor

The Economic and Labour Relations Review, 2011, vol. 22, issue 3, 1-6

Abstract: Two timely reviews of Australia's transfer and tax systems were commissioned by the incoming government in 2008, although the GST, tax exemption of superannuation payments to people aged over 60, and pre-announced personal income tax cuts were placed outside the scope of inquiry. Most of the recommendations of the Harmer Pension Review have been implemented, but most of the recommendations of the Henry Tax Review have not. The Henry recommendations provided for enhanced equity and efficiency through a broader and simplified base, concentrating revenue raising on personal and business income, private consumption, and economic rents from natural resources and land. They provide an integrated blueprint for ongoing debate over tax reform.

Keywords: Pension adequacy; public pensions; tax equity; tax efficiency; tax simplicity; taxation system; social justice; transfer system (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:sae:ecolab:v:22:y:2011:i:3:p:1-6

DOI: 10.1177/103530461102200301

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