{'fraction_non_alphanumeric': 0.016736401673640166, 'fraction_numerical': 0.0, 'mean_word_length': 5.189655172413793, 'pattern_counts': {'":': 0, '<': 0, '<?xml version=': 0, '>': 0, 'https://': 0, 'lorem ipsum': 0, 'www.': 0, 'xml': 0}, 'pii_count': 0, 'substrings_counts': 0, 'word_list_counts': {'cursed_substrings.json': 0, 'profanity_word_list.json': 0, 'sexual_word_list.json': 0, 'zh_pornsignals.json': 0}}
A Dual Income Tax System for Australian Small Business: Achieving Greater Tax Neutrality?

This article explores the notion of tax neutrality and its relationship to the taxation of business structures, especially for Australian small businesses. In particular, it analyses whether the introduction of a dual income tax (DIT) system, as advocated by Pitcher Partners could achieve this. It will be argued that a DIT does have the potential to improve tax neutrality and may remove business structural biases that exist in Australia. Furthermore, it will be argued that steps towards tax neutrality would be likely to be achieved through greater alignment of the individual marginal tax rates and that with businesses.