The Ralph and Henry Reviews : A Comparative Analysis

This paper seeks to compare two recent major Australian tax reform processes. The 1998-99 Review of Business Taxation chaired by John Ralph (herein after known as the ‘Ralph Review') and the 2008-09 Australia's Future Tax System Review chaired by Dr. Ken Henry (herein after known as the ‘Henry Review').The first part of this paper compares backgrounds, terms of reference, policy objectives, people, processes, consultation, websites, consultancies, commissioned work, media involvement and publications. The second part of the paper involves a case study of two of the Ralph Review reforms