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

澳大利亚个人所得税的系统性改革：制定未来可持续的模式

• 批准号: LP0560478
• 负责人: Prof Christopher Evans
• 金额: $ 8.21万
• 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 Projects
• 财政年份: 2005
• 资助国家: 澳大利亚
• 起止时间: 2005-04-20 至 2008-12-31
• 项目状态: 已结题
• 来源: https://dataportal.arc.gov.au/RGS/Web/Grants/LP0560478
• 关键词: Towards; systemic; reform; Australian; personal

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.

个人所得税（PIT）是澳大利亚税收体系的重要组成部分，最近（主要是商业和间接）税收改革基本上没有触及。它目前面临着重大问题。需要找到解决办法，以解决与税基、税率和税收管理有关的各种缺陷。 该项目旨在探索替代的PIT模式，这些模式可以维持高收入和其他期望，同时提高公平性，效率和简单性。该项目旨在通过测试这些模型与世界最佳实践以及纳税人、税务从业者和税务管理人员的阻力，开发和提供一种能够吸引社区支持并实现传统税收政策目标的模型。