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R. Baetz (1970)
Guaranteed Annual IncomeAustralian Journal of Social Issues, 5
B. Henderson (1971)
The relief of poverty : negative income taxes and other measuresEconomic Record, 47
(1975)
Commission of Inquiry into Poverty, First Main Report: Poverty in Australia
The integration of the income taxation and social security systems is implicit in a guaranteed minimum income scheme. Some of the issues involved in this integration are highlighted. The two systems have developed independently in Australia, mainly because of the fundamentally different roles that the two serve. It is argued that although the two systems should work in harmony, their complete integration will present many great conceptual and practical difficulties which would reduce the effectiveness of both. Thus the poverty problem can be more fruitfully attacked by reform within the existing social security system in Australia than by the introduction of an integrated system.
Australian Journal of Social Issues – Wiley
Published: Sep 1, 1976
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