Equity and the impact on families of the Australian tax-transfer system
Author | : Peter Saunders |
Publisher | : |
Total Pages | : 116 |
Release | : 1982 |
ISBN-10 | : LCCN:00000935 |
ISBN-13 | : |
Rating | : 4/5 (35 Downloads) |
Book excerpt: This study, which was commissioned and financed by the Institute of Family Studies, is concerned with family policy in Australia, as it operates through the tax-transfer system in the form of tax concessions and cash transfers. A descriptive analysis is provided of the tax-transfer system, its incidence and how changes in personal income taxation and income support levels over the last two decades have affected different family types with different levels of income. The study then focuses on developing a framework within which the tax-transfer system can be assessed and evaluated, with a view to improvement and restructuring of the system. A synopsis of the paper was presented at a public seminar in Melbourne in August 1982, and comments were invited from Meredith Edwards and Ronald Henderson. Their comments are included in this volume in order to provide the broader perspective presented at the seminar.