scholarly journals Can a Poverty-Reducing and Progressive Tax and Transfer System Hurt the Poor?

2015 ◽  
Author(s):  
Sean Higgins ◽  
Nora Lustig
Keyword(s):  
Transfer System ◽  
The Poor ◽  
Progressive Tax ◽  
Tax And Transfer System

Australia's Tax and Transfer System under Review: Evaluating Harmer and Henry

2011 ◽  
Vol 22 (3) ◽  
pp. 1-6
Author(s):  
Hazel Bateman ◽  
Symposium Editor
Keyword(s):  
Natural Resources ◽  
Income Tax ◽  
Private Consumption ◽  
Tax Reform ◽  
Transfer System ◽  
Personal Income Tax ◽  
Ongoing Debate ◽  
Equity And Efficiency ◽  
Business Income ◽  
Tax And Transfer System

Two timely reviews of Australia's transfer and tax systems were commissioned by the incoming government in 2008, although the GST, tax exemption of superannuation payments to people aged over 60, and pre-announced personal income tax cuts were placed outside the scope of inquiry. Most of the recommendations of the Harmer Pension Review have been implemented, but most of the recommendations of the Henry Tax Review have not. The Henry recommendations provided for enhanced equity and efficiency through a broader and simplified base, concentrating revenue raising on personal and business income, private consumption, and economic rents from natural resources and land. They provide an integrated blueprint for ongoing debate over tax reform.

Generational and gender-specific aspects of the tax and transfer system in Denmark

1997 ◽  
Vol 22 (4) ◽  
pp. 615-635 ◽  
Author(s):  
Svend E. Hougaard Jensen ◽  
Bernd Raffelh�schen
Keyword(s):  
Transfer System ◽  
Tax And Transfer System ◽  
And Gender ◽  
Gender Specific
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