This paper addresses an identified gap in knowledge about whether, and how, perceptions of corruption may influence personal income taxpayer compliance behaviour. It examines how perceptions of five forms of corruption may impact upon intentional tax underreporting behaviour by adopting a...

The issue of tax compliance costs continues to attract public attention throughout the OECD. This is particularly true in Australia, where major tax reforms are taking place. This paper reports on an ongoing research project on federal tax compliance costs conducted by a research team from the...

Like the rest of the developed world, Australasian tax reforms in the past 30 years have exhibited many efficiency-enhancing features: lower income tax rates, tax base broadening, a change in tax mix towards indirect taxation, and increased neutrality and uniformity in tax structures. In New...

This paper provides a summary overview of the personal income tax–transfer reform debate in Australia. It attempts to employ a balanced approach to examine the,main issues and arguments put forward by various schools of thought with regard to tax reform. First, it explores in depth the meaning...

This paper examines the problems faced by low and middle income earners as,a result of high effective marginal tax rates ('EMTRs'). It is primarily concerned with the negative impact of these high EMTRs on workforce participation. The paper,explores some of the reasons for high EMTRs, caused by...

The genesis of this set of five papers on prefilled (or pre-populated) personal income tax returns was the observation that the Québec government had initiated in December 2007 a prefilled personal income tax program. A target group of 100,000 tax filers, 80% of whom were age 65 or older were...

The principal aim of this paper is to examine the experience of pre-filling in Australia. Section Two provides a background discussion of pre-filling in Australia. Section Three presents a preliminary assessment of the impact of pre-filling and considers a number of proposals that could enhance...

Tax compliance inevitably requires taxpayers to incur costs, often significant, to fulfill their tax obligations. This paper reports on the tax compliance burden of Australian personal taxpayers in the 2011-12 tax year, using the refined Sandford methodology. The scope of the study is confined...

This paper provides an overview of a research project designed to develop a model of a personal income tax (PIT) system for Australia that is capable of commanding widespread expert and community support while still delivering the expected revenue flow and tax policy objectives that are expected...

It is often noted that a good personal tax system in a modern developed economy should be characterised by low tax rates imposed on a broad tax base, designed to ensure adequate and appropriate revenue. It should also observe the three primary criteria for an effective tax system, in that it...