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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?

Bray, Rob

Description

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]

dc.contributor.authorBray, Rob
dc.date.accessioned2016-02-24T22:42:05Z
dc.identifier.issn0812-695X
dc.identifier.urihttp://hdl.handle.net/1885/98935
dc.description.abstractThe 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 the income tax system has at times played a role in seeking to achieve horizontal equity, this has increasingly been achieved through transfer payments. The history of these changes highlights the extent to which features of systems can become locked-in, the long time scales associated with achieving reform, the risks of losing achievements through inertia, and the need for, but difficulty in achieving, coordination across the tax and transfer system, and with wages.
dc.publisherTaxation Institute of Australia
dc.sourceAustralian Tax Forum
dc.source.urihttps://ssrn.com/abstract=2704662
dc.title100 years of the minimum wage and the Australian tax and transfer system: what has happened, what have we learnt and what are the challenges?
dc.typeJournal article
local.description.notesImported from ARIES
local.identifier.citationvolume30
dc.date.issued2015
local.identifier.absfor140215 - Public Economics- Taxation and Revenue
local.identifier.absfor140211 - Labour Economics
local.identifier.absfor160512 - Social Policy
local.identifier.ariespublicationu4877647xPUB3
local.type.statusPublished Version
local.contributor.affiliationBray, Jonathan (J Rob), College of Arts and Social Sciences, ANU
local.description.embargo2037-12-31
local.bibliographicCitation.startpage819
local.bibliographicCitation.lastpage844
local.identifier.absseo940599 - Work and Institutional Development not elsewhere classified
dc.date.updated2020-12-20T07:34:50Z
CollectionsANU Research Publications

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