100 years of the minimum wage and the Australian tax and transfer system: what has happened, what have we learnt and what are the challenges?
The Australian minimum wage, as with Commonwealth income tax, had its origin in the early decades of federation. This article reviews the development of these, along with government transfers, to find whether, in the lessons of the past 100 years, there may be insights into the challenges for the income tax system in the next century. Over the last century, the role of the minimum wage has changed. Most significant has been its transition from a family wage to a wage for a single person. While...[Show more]
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|Source:||Australian Tax Forum|
|01_Bray_100_years_of_the_minimum_wage_2015.pdf||1.23 MB||Adobe PDF||Request a copy|
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