Taxation and Social Security: An Overview Whiteford, Peter en_US 2021-11-25T12:32:39Z 2021-11-25T12:32:39Z 1988 en_US
dc.description.abstract This paper provides an overview of the interrelationships between the taxation and social security systems in Australia. The paper describes the interaction between the two systems in terms of the overlaps between income tests and the income tax rate scale and common populations. The paper then discusses objectives common to the taxation and social security system, referring particularly to assistance for families, tax expenditures and assessment of the redistributive impact of current arrangements. The paper reviews two recent suggestions for change - the proposed introduction of a broad-based consumption tax and proposals to income-test the tax threshold - and assesses the compensation packages associated with these reforms. The paper then outlines how possible poverty traps develop because of the interaction of the two systems and canvasses some approaches to alleviating these poverty traps. The paper concludes that the growing interaction of taxation and social security reflects both conscious policy changes and economic and social developments, which mean that the issues identified will remain of concern for some time to come. en_US
dc.identifier.isbn 0858237504 en_US
dc.identifier.issn 1031-9689 en_US
dc.language English
dc.language.iso EN en_US
dc.publisher Social Welfare Research Centre, UNSW en_US
dc.relation.ispartofseries Social Welfare Research Centre discussion papers en_US
dc.rights CC BY-NC-ND 3.0 en_US
dc.rights.uri en_US
dc.source Legacy MARC en_US
dc.subject.other Taxation en_US
dc.subject.other Social Security en_US
dc.subject.other Australia en_US
dc.title Taxation and Social Security: An Overview en_US
dc.type Working Paper en
dcterms.accessRights open access
dspace.entity.type Publication en_US
unsw.identifier.doi Sydney en_US
unsw.relation.faculty Arts Design & Architecture
unsw.relation.ispartofworkingpapernumber 3 en_US
unsw.relation.originalPublicationAffiliation Whiteford, Peter, Social Policy Research Centre, Faculty of Arts & Social Sciences, UNSW en_US Social Policy Research Centre *
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