shopping_cart

Your shopping cart is empty

  • Home
  • Personal income tax reform in Australia: The way forward

Personal income tax reform in Australia: The way forward

Member Price: $35.00
Non Member Price: $45.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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
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
Click here to expand/collapse more articles by Binh TRAN-NAM.
Garry Addison
Garry is Senior Tax Adviser with CPA Australia. - Current at 13 July 2006
Click here to expand/collapse more articles by Garry ADDISON.
Brian ANDREW
Brian is a visiting fellow at Charles Darwin University.
Current at April 2007
Click here to expand/collapse more articles by Brian ANDREW.
Paul Drum
Paul is Senior Tax Counsel at CPA Australia. - Current at 13 July 2006
Click here to expand/collapse more articles by Paul DRUM.
Prof Christopher Evans
Chris is a Professor, School of Taxation & Business Law, UNSW Sydney, Extraordinary Professor, Department of Taxation, University of Pretoria, and International Research Fellow, Centre for Business Taxation, University of Oxford. - Current at 09 September 2020
Click here to expand/collapse more articles by Chris EVANS.

 

Copyright Statement
click to expand/collapse