I would like a dollar for every time I’ve read how much the Australian economy needs tax reform. Sure, it does – but what about the growth and inefficiency of government expenditure that’s driving up the tax burden in the first place? What about expenditure reform?

Advocates of tax reform often present it as a restructuring of the tax system, perhaps with a dash of simplification thrown into the mix.

But some have also been candid enough to reveal their underlying objective – to increase overall tax revenue to satisfy the growing financing demands of government expenditure.

This is not revenue-neutral or tax-cutting...