Australian Family Tax Reform and the Targeting Fallacy
"Over recent decades, Australia's highly progressive, individual-based taxation of families has been replaced by a system that tends towards joint taxation with an inverted U-shaped rate scale. The reform has been implemented by introducing family-income-targeted child payments (now Family Tax Benefit Part A) and by lowering tax rates on higher incomes. The new system has shifted the burden of taxation to two-earner families on low and average wages and, in particular, to working married mothers as second earners. For reasons of fairness and efficiency, we propose returning to more progressive individual taxation and universal family payments." Copyright (c)2010 The University of Melbourne, Melbourne Institute of Applied Economic and Social Research.
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Volume (Year): 43 (2010)
Issue (Month): 2 ()
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