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Towards systemic reform of the Australian personal income tax

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.

Author profiles:

Binh TRAN-NAM

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Chris EVANS

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Brian ANDREW
Brian is a visiting fellow at Charles Darwin University.
Current at April 2007
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