Balancing Efficiency and Equity in the Tax and Transfer System
Miranda Stewart, Peter Whiteford
Hybrid Public Policy Innovations: Contemporary Policy Beyond Ideology | Routledge - Taylor & Francis | Published : 2018
This chapter examines the hybrid Australian tax- transfer system in an inter-national comparative perspective, identifying some distinctive design features and outcomes of Australian arrangements compared to other countries. It first examines who pays for and benefits from the tax- transfer system, focusing on the recent topical, but misguided question of who is a ‘net taxpayer’.