The Ian Castles tax and social security roundtable
The Henry and Harmer Reports canvassed a wide range of long-term reforms to Australia’s tax and transfer system. This Roundtable focused on the personal income tax and social security aspects, a field that Ian Castles made a major contribution to over many years. Particular areas for exploration were personal income tax scale and family assistance; the structure of social security pensions and benefits (eligibility, rates and means tests) and the interaction between these particularly on effective marginal tax rates; and superannuation.
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