Linkage Projects - Grant ID: LP0560478

Funding Activity

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Funded Activity Summary

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

Funded Activity Details

Start Date: 04-2005

End Date: 12-2008

Funding Scheme: Linkage Projects

Funding Amount: $119,756.00

Funder: Australian Research Council

Research Topics

ANZSRC Field of Research (FoR)

Taxation | Taxation Law | Public Sector Economics | Accounting, Auditing and Accountability

ANZSRC Socio-Economic Objective (SEO)

Microeconomic effects of taxation | Taxation |