文章基本信息

标题：Personal Income Tax Reform in Australia: A Specific Proposal*
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作者：Binh Tran-Nam ; Linh Vu ; Brian Andrew 等
期刊名称：Economic Analysis and Policy
印刷版ISSN：0313-5926
出版年度：2007
卷号：37
期号：2
页码：163-186
DOI：10.1016/S0313-5926(07)50018-4
出版社：Elsevier B.V.
摘要：Australian personal income tax (PIT) currently faces major problems. Recent calls for {PIT} reform have been made from many quarters of Australian society. This paper reports on some early findings of an {ARC} Linkage project on {PIT} reform. In the first phase of this project, STINMOD, a microsimulation model, is used to construct and test a series of hypothetical {PIT} packages in order to establish which packages can best deliver the required policy outcomes. Under the principles of revenue-neutrality and incrementality, a preferred {PIT} package with a broader tax base and a flatter tax rate structure is derived. It is shown that this {PIT} proposal outperforms the current {PIT} with respect to all traditional criteria for good tax policy.