Social Security Constraints on Tax Reform

D Dixon and C Foster

Environment and Planning C, 1988, vol. 6, issue 1, 21-40

Abstract: The social security system imposes major constraints on tax reform, as was exemplified by the 1985 debate in Australia on tax reform. The constraints are not just those of a redistributive nature. There are important structural constraints as well, which means that separate reform of the two systems is not really feasible. In the paper the Australian system, the 1985 tax debate, and the nature of constraints on the reform process are all examined. The argument is, by a system of refundable tax credits, joint reform is possible without going down the path of full integration.

Date: 1988
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Persistent link: https://EconPapers.repec.org/RePEc:sae:envirc:v:6:y:1988:i:1:p:21-40

DOI: 10.1068/c060021

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