Reform of the personal income tax system in Australia
This paper examines the case for reform of Australia's Personal Income Tax (PIT), argues that it is outdated, and demonstrates a growing consensus for reform. The importance of tax avoidance, particularly the use of trusts, in the Australian PIT system, and arguably its abrogation of modern-day...
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| Format: | Journal Article |
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Economic Society of Australia
2005
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| Online Access: | http://hdl.handle.net/20.500.11937/16636 |