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From Welfare to Work: Improving the Interface of Tax and Social Security

Author

Listed:
  • Michael Keating

    (Research School of Social Sciences at the Australian National University)

  • Simon Lambert

    (National Centre for Social and Economic Modelling, Canberra)

Abstract

The interface of the income tax and social security systems and the overlapping of different income tests can result in very high effective marginal rates of tax. This can create strong disincentives for those who receive cash transfers to move off welfare and/or increase their private income. This paper presents a scheme that aims to reduce effective marginal tax rates by removing the overlapping of income tests, introducing an earnings credit and altering the income tax scale.

Suggested Citation

  • 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.
    • Handle: RePEc:bej:issued:v:2:y:1999:i:1:keating
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    Cited by:

    1. 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.

    More about this item

    Keywords

    Taxes; Social Security;

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