This study describes and evaluates the different ways in
which the individual, the married couple and the family
are treated under Australia's personal income tax and
social security systems. It also
possible directions for change in
makes suggestions on
the treatment of the
income unit in tax and social security policies.
The criteria of efficiency, equity and simplicity are
used to evaluate the appropriate income unit. Recent
changes in the proportion of married women in...[Show more]
Items in Open Research are protected by copyright, with all rights reserved, unless otherwise indicated.