This study examines the distribution of household income, and of selected taxes and benefits in Australia, in 2001-02. We find that direct cash transfers are more progressive than indirect (non-cash) benefits, but that the combined overall impact of all benefits remains strongly redistributive towards lower income Australians. Similarly, the regressive impact of the indirect taxes considered in our study partially offsets the highly progressive impact of direct taxes but the overall impact of the taxes considered remains strongly pro-poor.
|Title of host publication||The Distributional Effects of Government Spending and Taxation|
|Editors||Dimitri B Papadimitriou|
|Place of Publication||New York|
|Number of pages||26|
|Publication status||Published - 2006|
Harding, A., Lloyd, R., & Warren, N. (2006). The Distribution of Taxes and Government Benefits in Australia. In D. B. Papadimitriou (Ed.), The Distributional Effects of Government Spending and Taxation (pp. 176-201). Palgrave Macmillan. http://pandora.nla.gov.au/pan/13950/20041222-0000/www.natsem.canberra.edu.au/publications/papers/cps/cp04/2004_008/cp2004_008.pdf