The federal government's much vaunted tax forum has ended, with indications of a growing momentum for reform of Australia's taxation system.
That's despite the fact that no formal document is expected to come from the discussions in Canberra among the 187 delegates.
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The architect of the Henry Tax Review says he sensed a strong desire on the part of most participants to take the debate on tax reform to the next stage.
But Dr Henry says genuine tax reform is difficult, particularly when powerful groups try to protect their own interests ahead of the public good.
"We shouldn't kid ourselves on this point, tax reform like any other genuine reform is hard. Especially when articulate vested interests argue it will be made worse off. It's an unfortunate fact of life that public commentary - and let's be frank I am thinking particularly of our media here - finds it impossible to distinguish the national interest from vested interest"
And Dr Henry has warned that the government should not expect support from the opposition on any reforms it may wish to impose.
He says he cannot recall any tax policy reform initiative that has enjoyed bipartisan political support.
"Assessment of the history of tax reform in Australia is that successive governments of both political persuasions have exploited windows of opportunity against persistently adversarial political opposition."
Dr Henry says reforms should not be pursued in one big package, adding that good policy results are more likely where there has been high quality debate.
"Good policy outcomes are much more difficult to secure where visionary ideas, big challenges and creative approaches are floated for the first time in the announcement of a policy decision. A better outcome will usually be achieved when the visionary idea is so well accepted it seems banal."
Dr Henry says the fairness of a tax system should be assessed as a whole, and when looking at major tax reform it makes no sense to claim that each individual tax should be fair and equitable.
He says the public must be involved in taking proposals for reform forward.
"Without knowing precisely the form of that next step, in order to take it we will need better and more widely shared information. It's clear that impressionistic anecdotal, ideological, overly abstract or overly theoretical propositions are not going to deliver what's needed in the next phase of the debate."
The forum has placed a number of issues on the agenda.
These include a possible increase in the GST to help the states phase out a number of local taxes, changes to corporate tax, reforms to personal tax and changes to the welfare system.
Treasurer Wayne Swan has pledged to consider all the ideas put forward at the forum.
