Restoring State income taxation in Australia

澳大利亚恢复州所得税

• 批准号: DP180101837
• 负责人: Prof Rick Krever
• 金额: $ 16.06万
• 依托单位: The University of Western Australia
• 依托单位国家: 澳大利亚
• 项目类别: Discovery Projects
• 财政年份: 2018
• 资助国家: 澳大利亚
• 起止时间: 2018-05-15 至 2021-12-31
• 项目状态: 已结题
• 来源: https://dataportal.arc.gov.au/RGS/Web/Grants/DP180101837
• 关键词: Restoring; State; income; taxation; Australia

This project aims to investigate the many design and implementation issues that would need addressing if State income taxation was restored in Australia. This issue has been debated for many decades since the Commonwealth assumed responsibility for income tax collection in 1942 as a wartime measure. The project’s highly innovative approach will involve interdisciplinary and comparative research, involving Australia, Canada, and the United States and as well as an analysis of tax sharing arrangements in Germany. This project will contribute to understanding the policy issues associated with States access to revenue sources and provision of key social services.

该项目旨在调查如果澳大利亚恢复征收国家所得税，将需要解决的许多设计和执行问题。自1942年英联邦作为战时措施承担征收所得税的责任以来，这个问题已经争论了几十年。该项目的高度创新方法将涉及跨学科和比较研究，涉及澳大利亚、加拿大和美国，以及对德国的税收分担安排的分析。该项目将有助于了解与各国获得收入来源和提供关键社会服务有关的政策问题。