Personal income tax reform in Australia - development of a model

澳大利亚个人所得税改革——模型的开发

• 批准号: LX0775933
• 负责人: Prof Christopher Evans
• 金额: $ 1.19万
• 依托单位: The University of New South Wales
• 依托单位国家: 澳大利亚
• 项目类别: Linkage - International
• 财政年份: 2007
• 资助国家: 澳大利亚
• 起止时间: 2007-01-01 至 2008-12-31
• 项目状态: 已结题
• 来源: https://dataportal.arc.gov.au/RGS/Web/Grants/LX0775933
• 关键词: Personal; income; tax; reform; Australia

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.

这个项目将产生一个个人所得税模式，可以维持高收入和其他期望强加给它，但提供更好的公平，效率和简单性。制定这种模式的主要好处包括提高所得税制度的合法性，加强合规成果，减少避税和逃税。进一步的好处包括减少税务管理和合规成本，增加工作努力和对GDP的积极持续贡献。