Skip to main content
shopping_cart

Your shopping cart is empty

Tax credits and reform of the tax and social security systems paper

Published on 01 Jan 85 by Australian Tax Research Foundation

This volume contains a proposal for the integration of the taxation and social security systems developed by the authors, all of whom were associated with the policy Co-ordination Unit of the Department of Community Services.

The proposal was designed to overcome problems of compensating low income earners for major changes in the tax system whether it be through trends towards a broad based consumption tax or other changes such as the suggested abolition of the tax threshold.

The proposal goes much further, representing a comprehensive reform package which has as its centrepiece the notion of refundable tax credits, structured in such a way as to promote both equity and efficiency. Other elements of the proposal include the non-taxation of pensioners and beneficiaries, a part year tax system, lower marginal tax rates, a general withholding tax and a number of income base broadening measures.

Author profiles:

Daryl Dixon
Daryl Dixon is Head of the Government's Policy Co-ordination Unit in the Department of Community Services.

 
Phil Gallagher
Phil Gallagher 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.


Chris Foster
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.
Copyright Statement