Published on 01 Jan 83
by Australian Tax Research Foundation
This paper was prepared following an increasing awareness of the interaction of the taxation and social security systems and of the need for reform of both systems. The authors argue that as a result of certain difficulties there would be little progress in the foreseeable future to the greater integration proposed by the Henderson Poverty Inquiry. The paper presents an alternative path to integration arguing that constraints should not preclude action to improve the way in which tax and social security systems interact.
Chris Foster is a Policy Adviser in the Government's Policy Co-ordination Unit in the Department of Community Services, which was formerly known as the Social Welfare Policy Secretariat.
Daryl Dixon is Head of the Government's Policy Co-ordination Unit in the Department of