Housing as Asset‐Based Welfare in Australia: An Investigation Through a Consumption Lens
ABSTRACT Housing asset‐based welfare has long been a key component of Australia's social policy. This resonates with a parallel literature identifying a trade‐off between homeownership and the size of nations' welfare states, wherein owner‐occupiers in smaller welfare states tend to come to rely on housing wealth to meet many of their welfare needs ...
Gavin A. Wood +3 more
wiley +1 more source
Incorporating insurance rate estimates and differential mortality into net marginal Social Security tax rate calculations [PDF]
This paper extends the literature on net marginal tax rates created by the Social Security program by including variations in both the probability of being eligible to receive benefits and income-related life expectancy. The previous literature has found
Brian S. Armour, M. Melinda Pitts
core
Australia's Migration Strategy: An Effective Response to Migrant Worker Exploitation?
ABSTRACT A series of publicised migrant worker injuries and deaths has drawn attention to the issue of migrant worker exploitation (MWE) in Australia. In response, the Australian Government has included ‘Tackling Worker Exploitation’ as a key area of its Migration Strategy which it introduced in 2023. However, it is unclear how effective the Strategy’s
Evelyn Dowling, Alexandra Ridgway
wiley +1 more source
E-commerce and labour tax avoidance
This study evidences one of the adverse effects of e-commerce on labour tax avoidance, and more precisely in the loss of firms’ social security contributions.
J. M. Argilés-Bosch +2 more
semanticscholar +1 more source
Rationalising the Interaction of Tax and social Security: Part II: Fundamental Reform Options. [PDF]
This paper considers more major structural reforms which could address such problems in a systematic manner, and allow the implementation of a designed set of effective tax rates (ETRs) for social security clients and taxpayers.TAX POLICY ; SOCIAL ...
David Ingles
core
ABSTRACT In Australia, governments fund Community Legal Centres (CLCs) as part of the legal assistance sector (LAS) to meet the ‘legal needs’ of people experiencing disadvantage who cannot afford private legal services. Persistent unmet demand for CLCs is well‐documented. As artificial intelligence (AI) is increasingly used in private legal practice to
Catherine Hastings +2 more
wiley +1 more source
Four Levers of Redistribution: The Impact of Tax and Transfer Systems on Inequality Reduction
Using observational micro data from the Luxembourg Income Study (LIS) we assess the redistributive impact of tax and transfer cofigurations across 22 OECD countries for the period 1999-2013.
Elvire Guillaud +2 more
semanticscholar +1 more source
Maintaining Social Security Benefits and Tax Rates through Personal Retirement Accounts: An Update Based on the 1998 Social Security Trustees Report [PDF]
A program of Personal Retirement Accounts (PRAs) funded by deposits equal to 2.3 percent of earnings (up to the Social Security maximum) would permit retirees to receive more income in retirement than with the current Social Security program while at the
Andrew Samwick, Martin Feldstein
core
Quantifying the Sites of Government, Commercial, and Personal Systems‐Perpetrated Financial Abuse
ABSTRACT This study explores the institutional systems through which post‐separation financial abuse is perpetrated. While existing measures seek to quantify the harms experienced by women post‐separation, this study draws on financial, welfare and legal service casefiles to identify where such harms occur. Drawing on 76 de‐identified Victorian service
Kay Cook +3 more
wiley +1 more source
Tax Compliance and Social Security Contributions – The Case Of Slovenia
In this paper, we will examine the causes behind the higher level of compliance with social security contributions in comparison with other tax categories in the case of Slovenia.
Tomaz LESNIK +2 more
doaj +2 more sources

