Published on 01 Apr 07
by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE
This paper provides an overview of a research project designed to develop a model of a personal income tax (“PIT”) system for Australia that is capable of commanding widespread expert and community support while still delivering the expected revenue flow and tax policy objectives that are expected from a PIT. In this way, the project seeks to inform and influence the contemporary debate about reform of the Australian PIT. The proposals developed from the project were derived using an innovative and iterative combination of research methodologies, involving micro-simulation, a Delphi technique and extensive surveys of taxpayers and tax practitioners.
Prof Christopher Evans
Chris is a Professor, School of Taxation & Business Law, UNSW Australia, Extraordinary Professor, Department of Taxation, University of Pretoria, and Senior Research Fellow, Tax Law and Policy Research Group, Monash University. Current at 01 October 2016
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Binh is a Professor, School of Taxation & Business Law, UNSW Australia and RMIT Asia Graduate Centre, RMIT University Vietnam, and International Fellow, Tax Administration Research Centre, Exeter University-Institute for Fiscal Studies. Current at 03 November 2016
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Brian is a visiting fellow at Charles Darwin University.
Current at April 2007
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