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Personal Income Tax Reform in Australia: A Specific Proposal

Author

Listed:
  • 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)

Abstract

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.

Suggested Citation

  • Tran-Nam, Binh & Vu, Linh & Andrew, Brian, 2007. "Personal Income Tax Reform in Australia: A Specific Proposal," Economic Analysis and Policy, Elsevier, vol. 37(2), pages 163-186, September.
    • Handle: RePEc:eee:ecanpo:v:37:y:2007:i:2:p:163-186
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    Cited by:

    1. Etienne Lehmann & Claudio Lucifora & Simone Moriconi & Bruno Van der Linden, 2016. "Beyond the labour income tax wedge: the unemployment-reducing effect of tax progressivity," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 23(3), pages 454-489, June.

    More about this item

    Keywords

    Income Tax; Revenue; Tax;
    All these keywords.

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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