7.1 Personal income tax laws may affect workforce participation, including for mature age cohorts. Addressing this issue requires consideration of systemic reforms to the tax system—a task beyond the scope of this Inquiry. The 2009 Australia’s Future Tax System Review (the Tax Review) has recommended cohesive tax reform with a view to incentives for workforce participation. This chapter discusses several aspects of the income tax system that may be pertinent to mature age workforce participation and notes relevant Tax Review recommendations.