Changes in the Australian taxation system are discussed in reference to two central issues: (1) achieving horizontal and vertical equity within the tax-transfer system; and (2) interrelating taxation and social security systems. Horizontal equity embodies the principle that those in similar economic circumstances should pay the same levels of…

This report discusses trends in the way Australian families are forming and re-forming, factors determining families' access to income, and proposals regarding reform of the income transfer system. The current shape of families in Australia is described in terms of a shift to marriage at a later age; leaving-home behavior of young people; the…