TITLE

Taxation and family income

AUTHOR(S)
Sullivan, Lucy
PUB. DATE
September 1999
SOURCE
Family Matters;Spring/Summer99, Issue 54, p52
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
This article makes observations concerning the taxation of the family income in Australia. A family unit consisting of husband, wife and children requires a higher disposable income than does a single person, in order to live a comfortable life. Yet many welfare analysts and polemicists leave wealth factor entirely out of account in their use of the terms wealthy and high income in the context of family earnings and taxation. The requirement for intervention derives from the fact that the differential income needs of family and single earners do not accord well with the accounting methodology of the wage economy, neither unions nor employers have seriously contemplated adjusting wages to the number of dependents of the wage earner on an individual basis. The first major intervention to solve the life cycle problem of family disadvantage in Australia functioned at the market level of wages. Higher level wages were built on this structure. Thus government wage fixing engineered the redistribution of work value from the single to the family earner, raising the income of the latter without raising the total wages bill.
ACCESSION #
2676469

 

Share

Read the Article

Courtesy of THE LIBRARY OF VIRGINIA

Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics