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Rationalising the Interaction of Tax and social Security: Part II: Fundamental Reform Options

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  • David Ingles

Abstract

This paper considers more major structural reforms which could address such problems in a systematic manner, and allow the implementation of a designed set of effective tax rates (ETRs) for social security clients and taxpayers.

Suggested Citation

  • David Ingles, 2000. "Rationalising the Interaction of Tax and social Security: Part II: Fundamental Reform Options," CEPR Discussion Papers 424, Centre for Economic Policy Research, Research School of Economics, Australian National University.
    • Handle: RePEc:auu:dpaper:424
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    File URL: https://www.cbe.anu.edu.au/researchpapers/CEPR/DP424.pdf
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    References listed on IDEAS

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    1. Peter Dawkins & John Freebairn, 1997. "Towards Full Employment," Australian Economic Review, The University of Melbourne, Melbourne Institute of Applied Economic and Social Research, vol. 30(4), pages 405-417, December.
    2. David Ingles, 1998. "Overcoming Anomalies in the Interaction of Tax and Social Security," Australian Economic Review, The University of Melbourne, Melbourne Institute of Applied Economic and Social Research, vol. 31(3), pages 271-280, September.
    3. Ann Harding & Josh Polette, 1995. "The Price of Means‐Tested Transfers: Effective Marginal Tax Rates in Australia in 1994," Australian Economic Review, The University of Melbourne, Melbourne Institute of Applied Economic and Social Research, vol. 28(3), pages 100-106, July.
    4. Gregory, R G, 1993. "Aspects of Australian and U.S. Living Standards: The Disappointing Decades 1970-1990," The Economic Record, The Economic Society of Australia, vol. 69(204), pages 61-76, March.
    5. Michael Keating & Simon Lambert, 1999. "From Welfare to Work: Improving the Interface of Tax and Social Security," Brazilian Electronic Journal of Economics, Department of Economics, Universidade Federal de Pernambuco, vol. 2(1), February.
    6. Peter Whiteford, 1997. "Targeting Welfare: A Comment," The Economic Record, The Economic Society of Australia, vol. 73(220), pages 45-50, March.
    7. R.G. Gregory, 1993. "Aspects of Australian and US Living Standards: The Disappointing Decades 1970–1990," The Economic Record, The Economic Society of Australia, vol. 69(1), pages 61-76, March.
    8. Gillian Beer, 1998. "The State of Play of Effective Marginal Tax Rates in Australia in 1997," Australian Economic Review, The University of Melbourne, Melbourne Institute of Applied Economic and Social Research, vol. 31(3), pages 263-270, September.
    9. Dawkins, Peter, 1996. "The Distribution of Work in Australia," The Economic Record, The Economic Society of Australia, vol. 72(218), pages 272-286, September.
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    Cited by:

    1. Matthew Toohey & Gillian Beer, 2004. "Financial incentives to work for married mothers under a new tax system," Australian Journal of Labour Economics (AJLE), Bankwest Curtin Economics Centre (BCEC), Curtin Business School, vol. 7(1), pages 53-69, March.
    2. Ben Spies-Butcher & Ben Phillips & Troy Henderson, 2020. "Between universalism and targeting: Exploring policy pathways for an Australian Basic Income," The Economic and Labour Relations Review, , vol. 31(4), pages 502-523, December.

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    More about this item

    Keywords

    TAX POLICY ; SOCIAL SECURITY;

    JEL classification:

    • H55 - Public Economics - - National Government Expenditures and Related Policies - - - Social Security and Public Pensions
    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence

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