Published on 06 Oct 06
by VICTORIAN DIVISION, THE TAX INSTITUTE
It is said that “if anything in life is constant, it is change”. With this change comes the need to review and renew – and tax is no exception. Economic, social and institutional change both domestic and international, require governments to be vigilant about their tax systems. In this paper we look 5 to 10 years ahead and ask:
- what will be the source of future stresses and strains on the Australian tax system?
- what will be the scope for funding future tax reforms?
- what will be the future direction for the tax mix, tax rates and the taxation of super?
- how are future tax reforms likely to impact on the tax agent of the future?
Neil A WARREN
Neil is Associate Professor of Economics and Head of School, Australian School of Taxation (Atax) in the Faculty of Law at the University of New South Wales. He is also Research Director of the Australian Tax Research Foundation and an advisor to the Business Coalition for Tax Reform.
Current at 26 July 2006 Current at 23 August 2010
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