Miscellaneous 1990

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

Source: Australian Tax Research Foundation

Published Date: 1 Jan 1990

 

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 Profile
P Whiteford
Author Profile
Peter Saunders

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