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Mixed Fortunes
A History of Tax Reform in Australia
Brief Description
Shaping Australia's tax reform policymaking. Australia's history is sprinkled with attempts at tax reform—some successful, some not. Mixed Fortunes explores these efforts at substantive change in our tax system. Paul Tilley takes us from the establishment of the Australian Constitution at Federation in 1901 and the...
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See moreAustralia’s history is sprinkled with attempts at tax reform - some successful, some not. Mixed Fortunes explores these efforts. The key questions addressed include: What makes a reform exercise work - or not? How do we assess the quality of Australia’s tax reforms? And what lessons can be drawn from these experiences?
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Description
Shaping Australia's tax reform policymaking.
Australia's history is sprinkled with attempts at tax reform—some successful, some not. Mixed Fortunes explores these efforts at substantive change in our tax system. Paul Tilley takes us from the establishment of the Australian Constitution at Federation in 1901 and the 1942 unification of income tax, through the seminal Asprey review in 1975 that set up the major tax reforms of the 1980s and 1990s, and up to the lack of tax reform, at both the Commonwealth and state levels, this century.
Mixed Fortunes examines the roles of foundational reviews, which establish the case for reform, and determinative reviews, which implement reform. It assesses both the political economy issues of policymaking and the quality of the tax reforms that have been achieved in Australia. The key questions it addresses include: What makes a reform exercise work—or not? How do we assess the quality of Australia’s tax reforms? And what lessons can be drawn from these experiences to help shape future tax reform exercises?
Book Details
INFORMATION
ISBN: 9780522879483
Publisher: Melbourne University Press
Format: Paperback / softback
Date Published: 12 March 2024
Country: Australia
Imprint: Melbourne University Press
Audience: General / adult
DIMENSIONS
Spine width: 30.0mm
Width: 154.0mm
Height: 233.0mm
Weight: 904g
Pages: 544
About the Author
Paul Tilley worked as an economist in and around Treasury for thirty-two years until his retirement in 2016. He worked at senior levels in all parts of Treasury, as well as in other key agencies such as the Department of Prime Minister and Cabinet, the Treasurer's Office and the OECD. He is a visiting fellow at the Tax and Transfer Policy Institute at the Australian National University, teaches a tax policy course at the University of Melbourne, and is involved in a number of non-government organisations.
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