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Taxation and the family unit paper

Published on 01 Jan 79 by Australian Tax Research Foundation

The Seminar was held in Sydney on 30th May, 1979. The four papers in this volume provide a valuable contribution to a general understanding of the complex issues involved in the choice of an appropriate "unit" for the taxation of personal income.

This paper contains:

  • Address of Welcome by the Chairman: Sir Hermann Black
  • Asprey Proposals for Family Unit Taxation, by R. W. Parsons
  • Taxation and the Family Unit: Some Economic Aspects, by P. D. Groenewegen
  • Taxation and the Family Unit: Social Aspects, by Meredith Edwards
  • Taxation and the Family Unit. A Unionist's View, by C. McArdle.

Author profile

Australian Tax Research Foundation (ATRF)
The aim of the Australian Tax Research Foundation is to research taxation at all levels of government (Federal, State and Local) with a view to arriving at systems which are simple, fair and efficient. In pursuing its objectives, the Foundation will commission expert and impartial research, and convene seminars and workshops, into all aspects of taxation systems in Australia which are of current concern and relevance to governments and the wider community. The results of such research will, subject of approval of the Board of Governors of the Foundation, be published and widely disseminated to all those concerned with the formulation of tax policy and to business, union, welfare and other interest groups and to tertiary institutions. The Foundation will also undertake commissions from governments, bureaucracies, business and other groups to provide and publish impartial information on all aspects of taxation.


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