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Trends in social taxation

Publication date: 01 Jun 97 | Source: BULLETIN FOR INTERNATIONAL FISCAL DOCUMENTATION

Issue: Vol 51 No 6

Pages: pp.254-264

Abstract:
This article is designed to supplement the debate about trends in taxation with an examination of social taxation. To this end, the article addresses two topics. first, it comments on discerned trends and possible trends in social taxation, reflecting on a century since the first social security schemes were introduced. Second, the review of trends is underpinned by an attempt to clarify what should be included in the discussion: what are social taxes, social changes and social contributions, and when should they be compared to other taxes?

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Author profile

David Williams CTA-Life
David Williams, CTA (Life) is a Strategic Adviser in relation to taxation matters operating principally in Sydney. He has been involved in taxation, death duty and estate planning matters for over 45 years, the last 15 as a sole practitioner and prior to that as a partner at an international law firm. He drafted his first will in 1968 and his most recent last week with quite a few in between. During that time he has written and presented extensively on a wide range of subject matter. David was the President of The Tax Institute in 2010. - Current at 19 September 2018
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