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Abstract

A common theme among recent proposals to reform Australia’s personal income
tax system is that lower personal income tax rates (or increased thresholds) could
be partially funded through the elimination of work-related tax deductions. While
such base broadening represents good tax policy in that a well-designed reform
package has the potential to improve the efficiency of the income tax system without
necessarily reducing progressivity, the analysis presented in this article suggests that
such proposals are fraught with political difficulties.

Item Type:	Article
Authors/Creators:	Eccleston, RG
Journal or Publication Title:	Australian Tax Forum
ISSN:	0812-695X
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