This paper investigates the distributional and efficiency implications of a tax-mix change involving a reduction in personal income taxation financed by a board based consumption tax.

The tax policy agenda in Australia for more than a decade has been largely driven by a perceived need to reduce the level of income taxation and the progression of marginal rates, financing the revenue shortfall with a broad based consumption tax. A major reform of this kind is now being...

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.

This paper considers options for addressing problems in the way the tax and social security systems interact.