Personal income tax reform in Australia - development of a model

该项目将产生一种个人所得税模式，能够维持高收入和强加给它的其他预期，同时提高公平、效率和简单性。开发这种模式的主要好处包括提高所得税制度的合法性，增强合规结果，减少避税和逃税。其他好处包括减少税务行政和合规成本，增加工作努力，并对国内生产总值作出积极的持续贡献。

This project will produce a personal income tax model that can sustain the high revenue and other expectations imposed upon it, and yet deliver enhanced equity, efficiency and simplicity. The main benefits of developing such a model include the increased legitimacy of the income tax system, with enhanced compliance outcomes and a reduction in tax avoidance and evasion. Further benefits include reduced tax administrative and compliance costs, increased work effort and a positive ongoing contribution to GDP.