The politics of Australian tax reform beyond the national tax forum: context and challenges

This article provides an overview of the political and economic context in which the Tax Forum was held. While the Forum had unlikely beginnings in that it was a concession to secure tl1e parliamentary support of independent MP Rob Oakeshot, it can be argued that it did make a positive contribution to the tax reform process. Given the growing constraints on the political capacity of Australian governments the viability of tax reform increasingly depends on building broad-based community support. In these terms it can be argued that Forum provided a valuable opportunity to discuss reform options and gauge the level of political support for reform proposals outside the increasingly adversarial arena of party politics. The Forum may have provided an opportunity for key stakeholders to establish some common ground in relation to tax reform, but given the formidable political barriers to reform the article concludes by assessing the need for fundamental reform of the tax policy process.