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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
Current at 03 November 2016 Click here to expand/collapse more articles by Binh TRAN-NAM.
 
Chris EVANS
Current at 21 April 2014 Click here to expand/collapse more articles by Chris EVANS.

Paul DRUM
Current at 26 May 2009 Click here to expand/collapse more articles by Paul DRUM.

Brian ANDREW
Brian is a visiting fellow at Charles Darwin University.
Current at April 2007 Current at 30 November 2007 Click here to expand/collapse more articles by Brian ANDREW.

Garry ADDISON
Current at 25 June 2009 Click here to expand/collapse more articles by Garry ADDISON.
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