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Australia and the UK have much in common: both have relatively stable political and economic institutions; both are considered liberal democracies; and both provide support to families through the tax-transfer system. However institutional, political-economic and demographic differences influence the design of that support at particular points in time. This thesis compares and evaluates family support delivered through the tax-transfer system in Australia and the UK from 1972 to 2007, a period of economic and social transition in both countries. It explores the various policy objectives of the family tax-transfer system in each country over this period; the policy instruments adopted; and the effectiveness of these instruments in achieving their stated policy objectives. The thesis is policy orientated and multidisciplinary, incorporating elements of tax policy, sociology and economics. It is a comparative historical study of the development of the family tax-transfer system in the two countries, based on archival research including government reports, legislative instruments, cabinet minutes, contemporary commentary and reported data. Institutional theory, particularly path dependency theory, is used to trace the historical development of the system in each country and to explore the reasons why policy developments diverged or converged from time to time. A second theoretical lens applied is gender equity, examining the impact of the family tax-transfer system on women as carers of children. The thesis consists of seven chapters. Following the introductory chapter, Chapter 2 establishes the core tax design principles in the context of the family tax-transfer system. Chapters 3 and 4 trace developments in Australia and the UK respectively between 1972 and 2007. The comparative examination of the two countries in Chapter 5 evaluates the effectiveness of measures in each country, while Chapter 6 draws conclusions as to the reasons for the outcomes of specific measures. Finally the thesis sets out recommendations ...

One of the core issues taken into account in tax transfer systems is the family circumstances of a particular recipient. Family tax transfer payments may be delivered through either the tax or the welfare system. However, the fundamental requirement is that there is a family, maintaining children. The concept of what is a family is a social rather than a legal construct. While marriage and spouse have legal definitions, family structures evolve and change over time.In this paper I explore the concept of family as it is used in the Australian income tax and welfare legislation. I consider the impact of the legislative construct of family on the entitlements to tax credits, and whether the definition of family is appropriate to ensure that the benefits improve the equity of the taxation system, and properly reflect the structure of the contemporary family unit.

Résumé  Les tendances récentes en matière de transferts fiscaux vont dans le sens d'une interdépendance croissante des systèmes fiscaux et de protection sociale pour ce qui est de l'accès aux prestations et du montant de ces dernières. C'est notamment le cas en ce qui concerne les prestations liées à l'exercice d'un emploi, comme l'allocation de soutien familial. Le Royaume‐Uni et l'Australie ont adopté des mécanismes d'aide à la famille qui semblent fonctionner de la même manière. Un examen plus approfondi met toutefois en évidence des différences de conception. Le présent article examine tout d'abord la base institutionnelle et politique de la conception du système de transfert d'impôt des ménages dans chaque pays puis les questions soulevées par l'interdépendance des notions de fiscalité et de sécurité sociale dans la conception des prestations liées à l'exercice d'un emploi.

Auszug  Jüngste Tendenzen bei Steuertransfers haben ein zunehmendes Ineinandergreifen von Steuersystemen und Wohlfahrtssystemen bei der Entscheidung über Zugang zu Unterstützungsleistungen und über deren Höhe gezeigt, insbesondere bei erwerbsabhängigen Unterstützungsleistungen wie zum Beispiel Familienförderung. das Vereinigte Königreich und Australien haben Verfahren zur Unterstützung der Familien eingeführt, die scheinbar ähnlich funktionieren; bei genauerem Hinsehen sind jedoch Unterschiede in der zugrunde liegenden Politik der beiden Länder zu erkennen. Der vorliegende Beitrag untersucht zunächst die institutionellen und politischen Grundlagen für die Gestaltung des Transfersystems der Familiensteuern in den beiden Ländern und an zweiter Stelle die Fragen, die sich aus der gleichzeitigen Anwendung von steuerlichen Grundsätzen und Grundsätzen sozialer Sicherheit bei der Gestaltung erwerbsabhängiger Unterstützungsleistungen ergeben.

Resumen  Las tendencias recientes en materia de transferencias fiscales han observado una interdependencia creciente entre el sistema fiscal y de protección social a la hora de determinar la elegibilidad para obtener prestaciones y su importe, en particular en el caso de las prestaciones por actividad laboral, como las ayudas familiares. Tanto el Reino Unido como Australia han adoptado mecanismos de ayudas familiares que parecen funcionar de manera similar, pero un examen más minucioso refleja las diferencias en la política subyacente de los dos sistemas. Este artículo examina, en primer lugar, el fundamento institucional y político del diseño del sistema de transferencias fiscales familiares en cada sistema y, en segundo, las cuestiones planteadas por la interdependencia de los conceptos de tributación y seguridad social en el diseño de las prestaciones por actividad laboral.

This research models several politically acceptable pathways to reform negative gearing and CGT so as to reduce impacts on less sophisticated property investors. Two reform models— a rental deduction cap of $5,000 and a progressive rental deduction based on income—could lead to savings of over $1.7 billion each. Both are progressive in nature, reducing tax savings from negative gearing as tax assessable income increases. ; Full Text