General Editor's introduction

Copyright © 2014 LexisNexis. This article is made available per the publisher's Content Sharing policy.As winter sets in, tax reform continues to take centre stage with the proposed abolition of the mining tax and carbon tax, of which a number of commentators are expressing their angst about the implementation processes. The concerns extend well beyond fiscal adequacy and enabling a high standard of government goods and services. Should a few people in Senate make decisions on the design of nationally significant tax laws? Should vested interests be able to influence policy? Other issues include the ability of Commonwealth and states to work together on tax design