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.
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Details
- Published By: P Whiteford, Peter Saunders
- Published On:1 Jan 1990
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