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Managing tax complexity: the state of play after Henry


Tran-Nam, B and Evans, C and Krever, R and Lignier, P, Managing tax complexity: the state of play after Henry, Economic Papers, 35, (4) pp. 347-358. ISSN 0812-0439 (2016) [Refereed Article]

Copyright Statement

Copyright 2016 The Economic Society of Australia

DOI: doi:10.1111/1759-3441.12152


The most recent, significant tax reform review in Australia, popularly known as the Henry Review, was publicly released just over six years ago. This article provides a critical examination of Australia’s experience in tax complexity management since the Henry Review. Two main observations are put forward. First, not surprisingly, very few of the Henry Review’s recommendations related to tax simplification have been implemented. The Henry Review has achieved relatively more with respect to personal income taxation than business income taxation. Second, tax complexity in Australia has been increasing since the Henry Review from both the legal and economic perspectives. An attempt is then made to explain why it is so hard to simplify the tax system in Australia and elsewhere.

Item Details

Item Type:Refereed Article
Keywords:tax complexity, legal complexity, effective complexity, tax simplification, Henry Review
Research Division:Commerce, Management, Tourism and Services
Research Group:Accounting, auditing and accountability
Research Field:Taxation accounting
Objective Division:Expanding Knowledge
Objective Group:Expanding knowledge
Objective Field:Expanding knowledge in commerce, management, tourism and services
UTAS Author:Lignier, P (Dr Philip Lignier)
ID Code:112273
Year Published:2016
Funding Support:Australian Research Council (LP110200267)
Deposited By:TSBE
Deposited On:2016-11-01
Last Modified:2021-07-02

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