Tax Policy Journal

The Tax Policy Journal was established to publicise the results of research into many aspects of taxation in Australia, and the main initiator of this research is the Taxpayers Research Foundation (TRFL). TRFL was founded in 1996 and in 1998 all necessary approvals to become a recognised and approved research organisation was received.

In this capacity, TRFL has the approvals of Government as:

• an approved research institute

• a deductible gifts recipient

• an income tax exempt charity

• an initiator of research.

TRFL's Research Committee, all of whose members have been approved by the appropriate departments of the Australian Government, commissions research.

It is in Australia's interest for its policy makers to continue their efforts to provide our nation's taxpayers with a better taxation system, to challenge the status quo and, where appropriate, defend the current system. Global influences require an ongoing evaluation of the equity and efficiency of the existing system. A continuous and rigorous debate of the strengths and weaknesses of the taxation system in Australia is an integral part of such an evaluation.

Over the years, many interesting and stimulating articles on issues that impact on the quality of life for most Australians have been included in Tax Policy Journals.

The 2010 report titled The Henry Review - setting Australia's long-term tax policy, provides a comprehensive set of papers independently analysing the major foundations and implications of the Henry Review. Articles in the 2010 issue canvasses or considers:

• A history of taxation reform inquiries in Australia
• Overview of 'Australia's future tax system' (the Henry Review)
• Reforming taxes, charges and supply decisions in the Australian road transport sector
• The fatally flawed Resource Super Profit Tax
• Henry Review-Deloitte's perspective

These are just some of the areas providing opportunities to enhance economic reform and growth in Australia.

For most Australians the taxation system continues to be perceived as complex, unfair and far from being transparent. The Tax Policy Journal seeks to encourage debate on the need for continuing taxation reform.