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Personal Income Tax Reform in Australia: A Specific Proposal


Author Info

  • Tran-Nam, Binh

    (Australian School of Taxation (Atax), University of New South Wales, Sydney Australia)

  • Vu, Linh

    (Australian School of Taxation (Atax), University of New South Wales, Sydney Australia)

  • Andrew, Brian

    (School of Law and Business, Charles Darwin University, Darwin Australia)

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    Australian personal income tax (PIT) currently faces major problems. Recent calls for PIT reform have been made from many quarters of Australian society. This paper reports on some early findings of an ARC Linkage project on PIT reform. In the first phase of this project, STINMOD, a microsimulation model, is used to construct and test a series of hypothetical PIT packages in order to establish which packages can best deliver the required policy outcomes. Under the principles of revenue-neutrality and incrementality, a preferred PIT package with a broader tax base and a flatter tax rate structure is derived. It is shown that this PIT proposal outperforms the current PIT with respect to all traditional criteria for good tax policy.

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    Bibliographic Info

    Article provided by Queensland University of Technology (QUT), School of Economics and Finance in its journal Economic Analysis and Policy (EAP).

    Volume (Year): 37 (2007)
    Issue (Month): 2 (September)
    Pages: 163-186

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    Handle: RePEc:eap:articl:v:37:y:2007:i:2:p:163-186

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    Related research

    Keywords: Income Tax; Revenue; Tax;

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    1. Trevor Breusch, 2005. "Australia's Cash Economy: Are the Estimates Credible?," The Economic Record, The Economic Society of Australia, vol. 81(255), pages 394-403, December.
    2. Owen Covick, 2004. "Put Not Your Trust(S) In Tax Reform: Rather, Do The Opposite," Economic Papers, The Economic Society of Australia, vol. 23(3), pages 257-270, 09.
    3. Trevor Breusch, 2005. "Australia's Cash Economy: Are the estimates credible?," Macroeconomics 0509025, EconWPA, revised 23 Sep 2005.
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    Cited by:
    1. Etienne Lehmann & Claudio Lucifora & Simone Moriconi & Bruno Van Der Linden, 2013. "Beyond the Labour Income Tax Wedge: The Unemployment-Reducing Effect of Tax Progressivity," Working Papers halshs-00870050, HAL.


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