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，最近的(主要是营业税和间接税)改革基本上没有影响到这一点。它目前面临着重大问题。需要找到解决与税基、税率和税务管理有关的各种缺陷的办法。 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强加给它的其他期望，同时提供更高的公平、效率和简单性。通过针对世界最佳实践以及纳税人、税务从业者和税务管理员的阻力测试这些模型，该项目旨在开发和提供一种能够在实现传统税收政策目标的同时吸引社区支持的模型。

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.