کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
5053011 1371367 2007 24 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
Personal Income Tax Reform in Australia: A Specific Proposal*
موضوعات مرتبط
علوم انسانی و اجتماعی اقتصاد، اقتصادسنجی و امور مالی اقتصاد و اقتصادسنجی
پیش نمایش صفحه اول مقاله
Personal Income Tax Reform in Australia: A Specific Proposal*
چکیده انگلیسی

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.

ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Economic Analysis and Policy - Volume 37, Issue 2, September 2007, Pages 163-186
نویسندگان
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