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Overcoming Anomalies in the Interaction of Tax and Social Security
Author(s) -
Ingles David
Publication year - 1998
Publication title -
australian economic review
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.308
H-Index - 29
eISSN - 1467-8462
pISSN - 0004-9018
DOI - 10.1111/1467-8462.00072
Subject(s) - social security , economics , business , market economy
This paper examines interactions between tax and social security which produce high effective tax rates, and suggests alternative approaches for rationalising such effects.