An inquiry into the Tax Expenditures Statement

8th February 2016

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Julie Smith was formerly a senior economist in Australian and New Zealand treasuries and department of finance. She has a PhD in Economics (ANU) and, prior to joining the RegNet School of Regulation and Global Governance, was at the Australian Centre for Economic Research on Health, at the ANU College of Medicine, Biology and the Environment.

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Julie Smith, Associate Professor at RegNet, has been quoted in the 2015 Parliamentary Revenue committee report. She contributed to the inquiry through submissions and providing evidence at public hearings. The inquiry was in response to two audit reports by the Australian National Audit Office into the Tax Expenditures Statement (the Statement) in 2008 and 2013.

During an inquiry into the effectiveness of tax expenditures, she stated that most research indicates that ‘tax expenditures are generally not justifiably delivered through the tax system.’

Read the 2015 Annual Report of the Australian Taxation Office in the Parliament House revenue committee site

Tags: Taxation

Updated:  10 August 2017/Responsible Officer:  Director, RegNet/Page Contact:  Director, RegNet