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Personal income tax reform in Australia: The way forward

Published on 01 Jul 06 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

This paper provides a summary overview of the personal income tax–transfer reform debate in Australia. It attempts to employ a balanced approach to examine the main issues and arguments put forward by various schools of thought with regard to tax reform. First, it explores in depth the meaning of tax reform and reaffirms that tax cuts are not necessarily tax reform. Secondly, it presents a brief diagnosis of Australia’s current personal income tax–transfer system. Thirdly, it surveys the tax theoretical literature as a guide to tax policy. Fourthly and finally, it discusses a variety of constraints and options for tax reform in Australia. It also outlines the three-stage approach (micro-simulation, Delphi study and surveying) to be adopted by the authors in their future tax reform studies.

Author profiles:

Binh TRAN-NAM

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Chris EVANS

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Paul DRUM

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

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