The Treasurer has announced that the government has released additional material underlying the Henry Tax System Review "to promote a constructive discussion in our community about tax reform".

 
The additional documents released on 28 October include four academic working papers that were commissioned by the Review Panel, as well as costings documents for Review's final recommendations for which an indicative costing was prepared by the Treasury.

The four working papers are:

Small Medium Enterprises Total Tax Contribution Report

Non-renewable resource taxation in Australia

Housing Taxation and Transfers research study

Simulating Policy Change Using a Dynamic Overlapping Generations Model of the Australian Economy

The additional documents can also be accessed via the Treasury website. All other working papers commissioned by the Review Panel are also available on the AFTS website.