Towards systemic reform of the Australian personal income tax: developing a sustainable model for the future

个人所得税（PIT）是澳大利亚税收制度的重要组成部分，在很大程度上没有受到最近（主要是商业和间接税）税制改革的影响。它目前面临着重大问题。要解决税基、税率、税收管理等方面的各种缺陷。

The personal income tax (PIT) is a vital component of the Australian tax system, largely untouched by recent (primarily business and indirect) tax reform. It currently faces major problems. Solutions need to be found to a variety of defects relating to the tax base, tax rates and tax administration. The project aims to explore alternative PIT models that can sustain the high revenue and other expectations imposed upon it, and yet deliver enhanced equity, efficiency and simplicity. By testing these models against world best practice and taxpayer, tax practitioner and tax administrator resistance, the project aims to develop and deliver a model that can attract community support alongside the achievement of traditional tax policy goals.