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data-rh="true">Tax reform: Allegra Spender’s green paper exposes how broken Australia’s system really 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type="application/ld+json">{"@context":"http://schema.org","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"item":{"@id":"https://www.watoday.com.au/politics","name":"Politics"}},{"@type":"ListItem","position":2,"item":{"@id":"https://www.watoday.com.au/politics/federal","name":"Federal"}},{"@type":"ListItem","position":3,"item":{"@id":"https://www.watoday.com.au/topic/tax-reform-1mpw","name":"Tax reform"}}]}</script></div><div class="GEPIV"><div class="_-3WkJ"><h3 class="bXSjX">Opinion</h3><h1 data-testid="headline" itemProp="headline">Why tax reform is the national debate we can no longer afford to avoid</h1></div><div class="Mj0-i"><div class="_0VylD"><div class="DDMAJ"><h5 itemProp="author" itemscope="" itemType="http://schema.org/Person"><span><span data-testid="byline"><a href="/by/shane-wright-h170pw" title="Articles by Shane Wright">Shane Wright</a></span></span></h5><span class="mSuD-" hidden="">Senior economics correspondent</span></div><div class="cLXNt"> <span class="_6rKYd"><time class="xt6gv" data-testid="datetime" dateTime="2024-11-27T02:00:00+08:00">November 27, 2024 — 2.00am</time></span></div></div></div></div></header><section class="x5U69 wZiOP"><div class="eyqx4 up6zR"><div class="YjR-r"><div class="g5MvC"> <span class="_6rKYd"><time class="xt6gv" data-testid="datetime" dateTime="2024-11-27T02:00:00+08:00">November 27, 2024 — 2.00am</time></span></div></div></div><div class="Xzt9c noPrint"><div class="dDuGY"><div class="wMz9s"><button aria-checked="false" aria-describedby="saveTooltip" aria-label="Save article to read later" class="lYnY4" role="switch" type="button"><svg aria-hidden="true" class="kTpHl IIE5G" focusable="false" height="1em" width="1em"><use xlink:href="#icon-save"></use></svg><span class="_1UKiw">Save</span></button><div aria-hidden="true" class="GvnJU gD20Q" id="saveTooltip" role="tooltip"><button>Log in</button>, <a data-testid="login-register" href="https://watoday.myfairfax.com.au/channel/cWvEleexy48f-PI5-jlBnw/members/signups/new?callback_uri=">register</a> or <a href="https://subscribe.watoday.com.au/?promote_channel=HI_HL_GNL">subscribe</a> to save articles for later.</div><div><div aria-hidden="true" class="GvnJU VNUKJ _1pSgb" id="onboardingTooltip" role="tooltip"><h3>Save articles for later</h3><p>Add articles to your saved list and come back to them any time.</p><button class="T0DxF Fe1BB I7jPK" data-ffx-event-action="cta click" data-ffx-event-category="save onboarding" data-ffx-event-label="got it - part 1" data-ffx-hittype="event">Got it</button></div></div></div><div class="WaJMq"><div class="_5HQBJ"><button class="XsMHX j7Zux" data-ffx-event-action="cta click" data-ffx-event-category="component" data-ffx-event-label="font size normal" data-ffx-event-value="0" data-ffx-hittype="event">Normal text size</button><button class="GGU-4" data-ffx-event-action="cta click" data-ffx-event-category="component" data-ffx-event-label="font size large" data-ffx-event-value="0" data-ffx-hittype="event">Larger text size</button><button class="Jftp7" data-ffx-event-action="cta click" data-ffx-event-category="component" data-ffx-event-label="font size extra large" data-ffx-event-value="0" data-ffx-hittype="event">Very large text size</button></div></div></div></div></section><section class="mm0yF" data-testid="article-body-top"><aside class="KxH15"><div class="FCOQC _2ylTh"><div class="container"><div class="adWrapper IMjKL noPrint" data-testid="ad"><small class="CtZLl">Advertisement</small><div class="" id="adspot-160x600_300x250_300x600-pos2-desktop"></div></div></div></div></aside><div class="wsquJ" data-testid="article-body"><div><div class="TqQ8t"><div class="PMdfl" id="beyondwords-player"></div><div class="_--xHC" data-testid="showPlayerOverlay"></div></div><div class="Hy4HP z5wPE" data-testid="body-content"><p>Independent MP Allegra Spender made a piece of history last week – one that, hopefully, will wake up the government and Coalition to deal with one of this nation’s biggest problems.</p><p>In a small committee room in the sprawling morass that is the federal parliament, Spender released a green paper into the Australian tax system.</p><figure class="_72JXS _0SAJQ mSNnk Wnq-J" data-testid="image"><div aria-label="enlarge image" class="-IWVI" role="button" tabindex="0"><picture class=""><source media="(min-width: 1024px)" srcSet="https://static.ffx.io/images/$zoom_0.56%2C$multiply_0.9788%2C$ratio_1.5%2C$width_756%2C$x_0%2C$y_0/t_crop_custom/q_86%2Cf_auto/c91b9515c74953bca0cf49407d7682bd9425e169, https://static.ffx.io/images/$zoom_0.56%2C$multiply_1.9577%2C$ratio_1.5%2C$width_756%2C$x_0%2C$y_0/t_crop_custom/q_62%2Cf_auto/c91b9515c74953bca0cf49407d7682bd9425e169 2x" height="494" width="740"/><source media="(min-width: 768px)" srcSet="https://static.ffx.io/images/$zoom_0.56%2C$multiply_1.0159%2C$ratio_1.5%2C$width_756%2C$x_0%2C$y_0/t_crop_custom/q_86%2Cf_auto/c91b9515c74953bca0cf49407d7682bd9425e169, https://static.ffx.io/images/$zoom_0.56%2C$multiply_2.0317%2C$ratio_1.5%2C$width_756%2C$x_0%2C$y_0/t_crop_custom/q_62%2Cf_auto/c91b9515c74953bca0cf49407d7682bd9425e169 2x" height="512" width="768"/><img alt="Our tax system consistently favours older Australians over younger Australians. " src="https://static.ffx.io/images/$zoom_0.56%2C$multiply_0.7725%2C$ratio_1.5%2C$width_756%2C$x_0%2C$y_0/t_crop_custom/q_86%2Cf_auto/c91b9515c74953bca0cf49407d7682bd9425e169" height="390" width="584" srcSet="https://static.ffx.io/images/$zoom_0.56%2C$multiply_0.7725%2C$ratio_1.5%2C$width_756%2C$x_0%2C$y_0/t_crop_custom/q_86%2Cf_auto/c91b9515c74953bca0cf49407d7682bd9425e169, https://static.ffx.io/images/$zoom_0.56%2C$multiply_1.545%2C$ratio_1.5%2C$width_756%2C$x_0%2C$y_0/t_crop_custom/q_62%2Cf_auto/c91b9515c74953bca0cf49407d7682bd9425e169 2x"/></picture></div><figcaption class="qTXWa"><p><span class="_5nQzY">Our tax system consistently favours older Australians over younger Australians. </span><cite class="Zo2UY"><span class="ALMCC">Credit: </span>Simon Letch</cite></p></figcaption></figure><p>Of the more than 1200 MPs to have sat in parliament since federation, Spender is the first non-government representative to have waded so deep into the issue and published something so consequential, considered and ground-breaking.</p><p>This paper wasn’t <a href="/link/follow-20170101-p5ksia">a three-word slogan</a> or something for a TV soundbite. It wasn’t arguing that returning bracket creep to the nation’s 16 million taxpayers is groundbreaking reform. It wasn’t a piece of spin to tide her over to the next news cycle or boost popularity ahead of next year’s federal election.</p></div><div class="GJua6"></div><div class="Hy4HP z5wPE" data-testid="body-content"><p>For the best part of 18 months, the member for Wentworth has held meetings with experts, business groups, academics, trade unions and ordinary punters to talk about tax.</p><div class="J-2pM ZfcXI iQkQu noPrint"><span class="wekbt JWiCP tcU5i"><span class="EaK8B"></span><span class="q4Eba">Loading</span></span></div><p>What this research and these conversations revealed, and what is laid out clearly in the green paper is a simple, but deeply troubling rationale – our tax system is utterly broken.</p><p>As it stands, it’s hurting young Australians the most. We have a situation where older households with an income of $100,000 pay, on average, less than half the tax of a working-age household that earns the same amount.</p><p>Between the mid-1990s and today, housing affordability, especially among younger Australians (but also among some older people, too), has simply evaporated. For instance, the rate of homeownership among those aged 35 to 44 and within the bottom 20 per cent of incomes has declined by almost 20 per cent. Even among better-off young people ownership rates have tumbled.</p></div></div></div></section><div class="PFPZd"><div class="container"><div class="adWrapper IMjKL noPrint" data-testid="ad"><small class="CtZLl">Advertisement</small><div class="" id="adspot-728x90_970x250-pos3-desktop"></div></div></div></div><section class="KylbS" data-testid="article-body-bottom"><div class="wsquJ"><div><div class="Hy4HP z5wPE" data-testid="body-content"><p>And among those who are now lucky enough to find themselves with a mortgage, the size of that loan – and its demands on household income – has climbed. The average mortgage, now $636,000, has increased by 54 per cent over the past decade, while wages have lifted by 23 per cent.</p><p>As Spender noted, this combination has contributed to a free-fall in national fertility rates as younger Australians are forced to decide between babies or a mortgage.</p><div class="Bvs8k noPrint"><div class="cFXtp _5-9mZ"><iframe class="_2dcOW _5-9mZ _7Dkql" data-testid="embed-iframe" frameBorder="0" height="157" data-src="https://datawrapper.dwcdn.net/Fly43/1/" title="Embedded iFrame"></iframe></div></div><p>Over the past three decades, things shifted substantially for older people as well, but not entirely for the worse. In the 1990s, about 27 per cent of households over 65 paid tax compared to 17 per cent today. Over that same period, the number of people aged 65 or older has climbed from 2.1 million in the 1990s to 4.6 million today (from 12 per cent of the population to more than 17 per cent).</p><p>Spender is not just worried about what taxes are doing to the property market. Her green paper also examines failures in business investment and in the environment, and poor productivity.</p></div><div class="GJua6"></div><div class="Hy4HP z5wPE" data-testid="body-content"><p>As the paper noted, “Our personal tax system should reward effort and ingenuity. It should allow people to create a prosperous life for themselves, regardless of the wealth of their families … But instead, it provides bigger rewards for passive income and property investment.”</p><div class="J-2pM ZfcXI iQkQu noPrint"><span class="wekbt JWiCP tcU5i"><span class="EaK8B"></span><span class="q4Eba">Loading</span></span></div><p>To deal with those problems, the paper argues for change in six priority areas: lowering income taxes on working-age people, reshaping the tax system so that the revenue base remains stable as the population ages or consumption patterns change, incentivising businesses to innovate and lift investment, rebalancing tax settings to favour homeownership, favouring renewable energy over fossil-fuel-sourced energy, and creating a tax reform commission to maintain oversight and offer its own research long-term.</p><p>Unsurprisingly, the <a href="/link/follow-20170101-p5kqy1">two major parties</a> are patently scared of real tax reform.</p><p>It took the Albanese government the best part of two years to find the gumption to tackle changes to the stage 3 personal income tax cuts. But imagine if those changes, which delivered nothing to millions of people, had operated as envisaged by Scott Morrison – you’d have rioting on the streets.</p></div><div class="GJua6"></div><div class="Hy4HP z5wPE" data-testid="body-content"><p>The Coalition talks much about income tax, but has offered nothing since the stage 3 debate. It knows, just as the government does, that to fix the many problems in the broken system will require upsetting some of the most vested of vested interests going around.</p><p>That’s why we often only see genuine honesty from politicians as they exit parliament.</p><figure class="_72JXS _0SAJQ mSNnk Wnq-J" data-testid="image"><div aria-label="enlarge image" class="-IWVI" role="button" tabindex="0"><picture class=""><source media="(min-width: 1024px)" srcSet="https://static.ffx.io/images/$zoom_0.148%2C$multiply_0.9788%2C$ratio_1.5%2C$width_756%2C$x_0%2C$y_0/t_crop_custom/q_86%2Cf_auto/e1c51d21ed2315bb2e6bf66d2fbfc9dc01ea9457, https://static.ffx.io/images/$zoom_0.148%2C$multiply_1.9577%2C$ratio_1.5%2C$width_756%2C$x_0%2C$y_0/t_crop_custom/q_62%2Cf_auto/e1c51d21ed2315bb2e6bf66d2fbfc9dc01ea9457 2x" height="494" width="740"/><source media="(min-width: 768px)" srcSet="https://static.ffx.io/images/$zoom_0.148%2C$multiply_1.0159%2C$ratio_1.5%2C$width_756%2C$x_0%2C$y_0/t_crop_custom/q_86%2Cf_auto/e1c51d21ed2315bb2e6bf66d2fbfc9dc01ea9457, https://static.ffx.io/images/$zoom_0.148%2C$multiply_2.0317%2C$ratio_1.5%2C$width_756%2C$x_0%2C$y_0/t_crop_custom/q_62%2Cf_auto/e1c51d21ed2315bb2e6bf66d2fbfc9dc01ea9457 2x" height="512" width="768"/><img alt="Allegra Spender’s tax reform green paper called for lower income taxes and rebalancing the system to promote homeownership." loading="lazy" src="https://static.ffx.io/images/$zoom_0.148%2C$multiply_0.7725%2C$ratio_1.5%2C$width_756%2C$x_0%2C$y_0/t_crop_custom/q_86%2Cf_auto/e1c51d21ed2315bb2e6bf66d2fbfc9dc01ea9457" height="390" width="584" srcSet="https://static.ffx.io/images/$zoom_0.148%2C$multiply_0.7725%2C$ratio_1.5%2C$width_756%2C$x_0%2C$y_0/t_crop_custom/q_86%2Cf_auto/e1c51d21ed2315bb2e6bf66d2fbfc9dc01ea9457, https://static.ffx.io/images/$zoom_0.148%2C$multiply_1.545%2C$ratio_1.5%2C$width_756%2C$x_0%2C$y_0/t_crop_custom/q_62%2Cf_auto/e1c51d21ed2315bb2e6bf66d2fbfc9dc01ea9457 2x"/></picture></div><figcaption class="qTXWa"><p><span class="_5nQzY">Allegra Spender’s tax reform green paper called for lower income taxes and rebalancing the system to promote homeownership.</span><cite class="Zo2UY"><span class="ALMCC">Credit: </span>Alex Ellinghausen</cite></p></figcaption></figure><p>Bill Shorten, who lost the 2019 election in part due to his aggressive tax reform plans (which would have increased taxes), used his final parliamentary speech last week to note the intergenerational problems caused by the current system.</p><p>“I still remain convinced our system still taxes property preferentially and lightly, and income heavily,” Shorten noted.</p></div><div class="GJua6"></div><div class="Hy4HP z5wPE" data-testid="body-content"><p>“As a result, young Australians carry a disproportionate share of the tax burden. Not only do they pay more tax now than others did a generation ago; they pay more for their education than ever before.”</p><p>His words echoed those from former Liberal treasurer Joe Hockey, who used his parting speech in 2015 to argue for major tax reform, backing a broader GST, a much lower top tax rate of 40 per cent, and “wiser and more consistent” concessions that would help pay for tax reductions.</p><p>“Negative gearing should be skewed towards new housing so that there is an incentive to add to the housing stock rather than an incentive to speculate on existing property,” he said at the time.</p><p>If only Hockey, a treasurer in the Abbott and Turnbull governments, had been in a position to do something.</p><p>Despite how much reform is needed, and the very real and immediate changes reform would have on voters’ lives, neither the Coalition nor Labor seem to have any interest in touching the issue, especially before an election. For now, Spender remains, fighting the right fight.</p></div><div class="Hy4HP z5wPE" data-testid="body-content"><p><strong>Shane Wright is a senior economics correspondent. </strong></p></div></div><div class="noPrint"><div></div><div></div></div><div id="embedded-feedback"></div><div class="WzQM5 i2lpJ"><section class="frYZg noPrint" id="endOfArticle"><div class="KW19t"><div class="wMz9s"><button aria-checked="false" aria-describedby="saveTooltip" aria-label="Save article to read later" class="lYnY4" role="switch" type="button"><svg aria-hidden="true" class="kTpHl IIE5G" focusable="false" height="1em" width="1em"><use xlink:href="#icon-save"></use></svg><span class="_1UKiw">Save</span></button><div aria-hidden="true" class="GvnJU gD20Q" id="saveTooltip" role="tooltip"><button>Log in</button>, <a data-testid="login-register" href="https://watoday.myfairfax.com.au/channel/cWvEleexy48f-PI5-jlBnw/members/signups/new?callback_uri=">register</a> or <a 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major political parties have deserted the debate stage when it comes to tax reform. But Allegra Spender is going where no non-government MP has gone before.\",\"allowComments\":true,\"body\":\"<p>Independent MP Allegra Spender made a piece of history last week \\u2013 one that, hopefully, will wake up the government and Coalition to deal with one of this nation\\u2019s biggest problems.</p><p>In a small committee room in the sprawling morass that is the federal parliament, Spender released a green paper into the Australian tax system.</p><x-placeholder id=\\\"f29545c2de608f42f707e017072e6be9f1f21179\\\"></x-placeholder><p>Of the more than 1200 MPs to have sat in parliament since federation, Spender is the first non-government representative to have waded so deep into the issue and published something so consequential, considered and ground-breaking.</p><p>This paper wasn\\u2019t <x-placeholder id=\\\"6612969e627caab98aeca4735ec8da1e0d905635\\\"></x-placeholder> or something for a TV soundbite. It wasn\\u2019t arguing that returning bracket creep to the nation\\u2019s 16 million taxpayers is groundbreaking reform. It wasn\\u2019t a piece of spin to tide her over to the next news cycle or boost popularity ahead of next year\\u2019s federal election.</p><p>For the best part of 18 months, the member for Wentworth has held meetings with experts, business groups, academics, trade unions and ordinary punters to talk about tax.</p><x-placeholder id=\\\"892bc63d7094635c7377a2669f4df1e367d92fcf\\\"></x-placeholder><p>What this research and these conversations revealed, and what is laid out clearly in the green paper is a simple, but deeply troubling rationale \\u2013 our tax system is utterly broken.</p><p>As it stands, it\\u2019s hurting young Australians the most. We have a situation where older households with an income of $100,000 pay, on average, less than half the tax of a working-age household that earns the same amount.</p><p>Between the mid-1990s and today, housing affordability, especially among younger Australians (but also among some older people, too), has simply evaporated. For instance, the rate of homeownership among those aged 35 to 44 and within the bottom 20 per cent of incomes has declined by almost 20 per cent. Even among better-off young people ownership rates have tumbled.</p><p>And among those who are now lucky enough to find themselves with a mortgage, the size of that loan \\u2013 and its demands on household income \\u2013 has climbed. The average mortgage, now $636,000, has increased by 54 per cent over the past decade, while wages have lifted by 23 per cent.</p><p>As Spender noted, this combination has contributed to a free-fall in national fertility rates as younger Australians are forced to decide between babies or a mortgage.</p><x-placeholder id=\\\"72a7ad83ce06a67c41a94eb2ce70e9a0ab450f25\\\"></x-placeholder><p>Over the past three decades, things shifted substantially for older people as well, but not entirely for the worse. In the 1990s, about 27 per cent of households over 65 paid tax compared to 17 per cent today. Over that same period, the number of people aged 65 or older has climbed from 2.1 million in the 1990s to 4.6 million today (from 12 per cent of the population to more than 17 per cent).</p><p>Spender is not just worried about what taxes are doing to the property market. Her green paper also examines failures in business investment and in the environment, and poor productivity.</p><p>As the paper noted, \\u201COur personal tax system should reward effort and ingenuity. It should allow people to create a prosperous life for themselves, regardless of the wealth of their families \\u2026 But instead, it provides bigger rewards for passive income and property investment.\\u201D</p><x-placeholder id=\\\"e7dca00ca71992849cab496ff72ae95a737c8df3\\\"></x-placeholder><p>To deal with those problems, the paper argues for change in six priority areas: lowering income taxes on working-age people, reshaping the tax system so that the revenue base remains stable as the population ages or consumption patterns change, incentivising businesses to innovate and lift investment, rebalancing tax settings to favour homeownership, favouring renewable energy over fossil-fuel-sourced energy, and creating a tax reform commission to maintain oversight and offer its own research long-term.</p><p>Unsurprisingly, the <x-placeholder id=\\\"986fb42fe4269ce4c9abfd01e650d3300dfbb0a2\\\"></x-placeholder> are patently scared of real tax reform.</p><p>It took the Albanese government the best part of two years to find the gumption to tackle changes to the stage 3 personal income tax cuts. But imagine if those changes, which delivered nothing to millions of people, had operated as envisaged by Scott Morrison \\u2013 you\\u2019d have rioting on the streets.</p><p>The Coalition talks much about income tax, but has offered nothing since the stage 3 debate. It knows, just as the government does, that to fix the many problems in the broken system will require upsetting some of the most vested of vested interests going around.</p><p>That\\u2019s why we often only see genuine honesty from politicians as they exit parliament.</p><x-placeholder id=\\\"bc39254c3a7d6ce35cc09a7ab2bdec669a45cc0e\\\"></x-placeholder><p>Bill Shorten, who lost the 2019 election in part due to his aggressive tax reform plans (which would have increased taxes), used his final parliamentary speech last week to note the intergenerational problems caused by the current system.</p><p>\\u201CI still remain convinced our system still taxes property preferentially and lightly, and income heavily,\\u201D Shorten noted.</p><p>\\u201CAs a result, young Australians carry a disproportionate share of the tax burden. Not only do they pay more tax now than others did a generation ago; they pay more for their education than ever before.\\u201D</p><p>His words echoed those from former Liberal treasurer Joe Hockey, who used his parting speech in 2015 to argue for major tax reform, backing a broader GST, a much lower top tax rate of 40 per cent, and \\u201Cwiser and more consistent\\u201D concessions that would help pay for tax reductions.</p><p>\\u201CNegative gearing should be skewed towards new housing so that there is an incentive to add to the housing stock rather than an incentive to speculate on existing property,\\u201D he said at the time.</p><p>If only Hockey, a treasurer in the Abbott and Turnbull governments, had been in a position to do something.</p><p>Despite how much reform is needed, and the very real and immediate changes reform would have on voters\\u2019 lives, neither the Coalition nor Labor seem to have any interest in touching the issue, especially before an election. For now, Spender remains, fighting the right fight.</p><p><strong>Shane Wright is a senior economics correspondent. </strong></p>\",\"bodyPlaceholders\":{\"6612969e627caab98aeca4735ec8da1e0d905635\":{\"data\":{\"id\":\"p5ksia\",\"newTab\":false,\"noFollow\":false,\"text\":\"a three-word slogan\"},\"type\":\"linkArticle\"},\"72a7ad83ce06a67c41a94eb2ce70e9a0ab450f25\":{\"data\":{\"displayWidth\":\"CONTENT\",\"url\":\"https://datawrapper.dwcdn.net/Fly43/1/\"},\"type\":\"iframe\"},\"892bc63d7094635c7377a2669f4df1e367d92fcf\":{\"data\":{\"id\":\"p5km5t\"},\"type\":\"relatedStory\"},\"986fb42fe4269ce4c9abfd01e650d3300dfbb0a2\":{\"data\":{\"id\":\"p5kqy1\",\"newTab\":false,\"noFollow\":false,\"text\":\"two major parties\"},\"type\":\"linkArticle\"},\"bc39254c3a7d6ce35cc09a7ab2bdec669a45cc0e\":{\"data\":{\"altText\":\"\",\"animated\":false,\"aspect\":1.5,\"autoCrop\":false,\"caption\":\"Allegra Spender\\u2019s tax reform green paper called for lower income taxes and rebalancing the system to 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