The Henry Review of Taxation
4 October 2011
Professor Michael Dirkis says the Government's Tax Forum has been compromised by its cherry-picking of the Henry Review.
In an article in The Australian newspaper about his study co-authored with Brett Bondfield - "Ahead of 'Two days in October': Reviewing the status of the recommendations of Australia's Future Tax System Review" (2011) 26 Australian Tax Forum 429-510, the study asserts that the government has limited the possible achievements from the forum before it starts.
"Though the discussions seem to be boundless, there are very real limitations on the outcomes of those discussions.
"The tax forum discussion paper imposes two further limitations," the study says.
"The first is the continuing imposition of the requirement for revenue neutrality.
"The second is to reinforce the tax forum's advisory role by stating that the forum will merely inform the following parliamentary debate and the ongoing debate in the broader community."
Contact: Greg Sherington
Phone: +61 2 9351 0202