The political economy of taxation

TTPI Working Paper 11/2021

Author: Lucas Rutherford (Secondee, Tax and Transfer Policy Institute)

This paper makes the case for a more deliberate and expansive consideration of political economy issues in the context of Australian tax policy. Although there is a rich international literature analysing how political factors and institutions shape tax policy outcomes, with a few notable exceptions it is a relatively under-explored field in Australia. A deeper understanding of the forces influencing tax policy outcomes in the Australian context has the potential not only to provide insights into why we have the system we have today and the trajectory of the system, but more importantly, insights on the factors relevant to achieving successful reform. The paper proposes a number of areas of analysis to further develop an understanding of Australia’s tax policy landscape.

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