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The Abandoned Education Cap Policy: Public Participation In Tax Reform Consultation


O'Keefe, P and Smith, B and Shimeld, S and Minas, J, The Abandoned Education Cap Policy: Public Participation In Tax Reform Consultation, Australian Tax Forum, 30, (1) pp. 3-35. ISSN 0812-695X (2015) [Refereed Article]

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This article examines public participation in tax reform in Australia using an analysis of the publically available submissions made in response to the Treasury discussion paper, "Reform to deductions for education expenses". The discussion paper was released by Treasury in May 2013 in relation to the $2,000 cap for education expense deductions. The introduction of the proposed reform was subsequently deferred and then abandoned by succeeding governments, but not before an unprecedented campaign was launched by a collective alliance of taxpayers and their representative organisations. This study uses regulation theories to frame the examination of the public response to the discussion paper and the explicit issues raised by interest groups in their formal submissions. More specifically, the research question considers: how do the Australian public participate in the tax consultation process? We also consider the appropriateness of the questions included in the discussion paper and the consultation process more broadly. Findings indicate support for private interest theory and also highlight a lack of transparency and feedback in this Treasury consultation.

Item Details

Item Type:Refereed Article
Research Division:Law and Legal Studies
Research Group:Commercial law
Research Field:Taxation law
Objective Division:Law, Politics and Community Services
Objective Group:Other law, politics and community services
Objective Field:Other law, politics and community services not elsewhere classified
UTAS Author:O'Keefe, P (Mrs Patricia O'Keefe)
UTAS Author:Smith, B (Dr Bernadette Smith)
UTAS Author:Shimeld, S (Dr Sonia Shimeld)
UTAS Author:Minas, J (Dr John Minas)
ID Code:100140
Year Published:2015
Deposited By:TSBE
Deposited On:2015-05-04
Last Modified:2017-12-14

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