Tax reform is in the news daily. Calls for fundamental reform have become louder, but there are diverse views on the direction and scope of the reform that is needed. The Liberal/National Coalition Government has committed to a White Paper process on Tax Reform, which the Government has indicated will commence with the release of...

Over the last 30 years or so the Australian economy has been subject to wide-ranging reforms. These reforms include reducing high protective tariffs on imported goods and removing some non-tariff barriers, floating the Australian dollar, deregulating the financial services sector, deregulating the labour market, increasing efficiency between the federal and state branches of government, privatizing...