Tax policy

The purpose of this page is to explore the design of tax law and tax policy and to compile comparative information about various jurisdictions' tax systems.

Key questions

• What are the key design or policy decisions to be made in the design of a tax system?
• What decisions have been made in various jurisdictions and how have those decisions changed over time? (i.e. comparison between tax systems between jurisdictions and over time)
• What level of engagement do legislators and members of the public have with tax law design?
• By what means can tax policy be developed in a way that better reflects the values and desires of the people and their elected representatives?
• By what means can tax law be drafted in a way that better reflects the values and desires of the people and their elected representatives?

By jurisdiction

• Tax law (Commonwealth of Australia)