Tax comparisons: Australia and selected countries

Despite the changes to personal income tax in the 2005–06 federal budget, there are continued calls for reform of the Australian taxation system. An often mentioned point in favour of the reform of the personal income tax system is that Australia’s current arrangements are ‘uncompetitive’ with the arrangements applying in other countries. In this research note Leslie Nielson provides information on tax rates to allow some comparisons to be made between Australia’s and other countries’ tax systems