Some proposals for reform of the Australian tax system. A good tax system would promote equity, be cheap to administer, easy to understand and not lead to a gross distortion of resources. The Australian taxation system fails all of the above. This article attempts to put the discussion of taxation issues on the agenda for all academics, social reformers and members of the community. How a country taxes its citizens is a reflection of how a country values its citizens; therefore the discussion about taxation should be ongoing and wide ranging.