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Indirect tax reform and low income groups: An assessment of methods of compensation paper

Published on 01 Jan 90 by Australian Tax Research Foundation

Whiteford and Saunders analyse the compensation package proposed in the Government's Draft White Paper (DWP) of 1985 in which existing taxation and social security provide the basis for compensation. Their analysis points to the complexities in achieving adequate compensation for all low income groups and suggests that broadly satisfactory compensation measures can be developed. While the specific proposals in the DWP are generally appropriate for social security recipients the authors question whether this approach is suitable for low income groups outside the social security system. Further, the issue of dissavings among low income families is considered particularly important by the authors.

Author profiles

Peter Saunders is the Director of the Social Policy Research Centre at the University of New South Wales. His research interests include the economics of the public sector, poverty, income distribution and social security. He has provided advice on these issues to the OECD, the IMF and the UN's Economic and Social Commission for Asia and the Pacific (ESCAP), as well as to the New Zealand Royal Commission on Social Policy and the Economic Planning Advisory Commission (EPAC) in Australia. He has recently been elected as a Fellow of the Acadamy of the Social Sciences in Australia.
P. Whiteford, B.A,(Hons) (Qld), B.Litt. (ANU), is Senior Research Fellow, Social Policy Research Centre, University of New South Wales.
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