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

Published online by Cambridge University Press:  01 January 2023

Hazel Bateman
Hazel Bateman*
Affiliation:
School of Risk and Actuarial Studies, The University of New South Wales
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Abstract

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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

H21H55I38Pension adequacypublic pensionstax equitytax efficiencytax simplicitytaxation systemsocial justicetransfer system
Type
Symposium
Information
The Economic and Labour Relations Review , Volume 22 , Issue 3: Australia's Transfer and Tax System Under Review , November 2011 , pp. 1 - 6
Copyright
Copyright © The Author(s) 2011

References

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