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Henry Report - Implications for future tax reform paper


This paper discusses medium term prospects for tax reform in Australia. Beginning with the 2009 Henry Review proposals for a future tax architecture, it reviews economic and other developments since that time, exploring their implications for reform opportunities over the next several years.This paper covers:

  • Australian tax policy in a changing economic setting
  • key challenges now facing the tax system
  • some reform options to 2020
  • constraints, prospects and change leadership
  • overview of the state of the Australian economy.

Author profile:

Greg Smith
Greg is an Adjunct Professor at the Australian Catholic University and a Senior Fellow at the Melbourne Law School. He is also a member of the Commonwealth Grants Commission, CEDA Council on Economic Policy, and the Government's Specialist Reference Group on the Taxation of Multinational Enterprises in Australia. He was formerly a head of the Federal Treasury Revenue and Budget Groups, and a member of the 'Henry' Future Tax System Review panel. Greg has recently been appointed Chair of the Grants Commission. Current at 14 August 2014 Click here to expand/collapse more articles by Greg SMITH.

This was presented at Corporate Tax Retreat.

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Announced unenacted

Author(s):  Trevor PASCALL

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Author(s):  Neil OLESEN

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