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    Welfare reform : changing the way we account for taxes and benefits

    Rankin, Keith

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    20100910_KeithRankin_ProceedingsWelfareForum.pdf (127.4Kb)
    Date
    2010
    Citation:
    Rankin, K. (2010). Welfare reform: Changing the way we account for taxes and benefits. In M. C. Dale, S. St John, L. Humpage, M.OBrien, and J. Timmins (Eds.). Rethinking welfare for the 21st century: forum proceedings. 53-57. The University of Auckland, New Zealand.
    Permanent link to Research Bank record:
    https://hdl.handle.net/10652/2163
    Abstract
    The issue of welfare reform is made difficult because of the boundaries we traditionally (yet implicitly) place between the tax system and the benefit system. To most economists, benefits are transfers, and transfers are equivalent to negative taxes. The key insight here is to turn this proposition on its head, to suggest that tax concessions are really benefits and should therefore be accounted for as such. Somewhat disconcertingly for many people, this means that almost all of us receive some income that can best be understood as benefits ...
    Keywords:
    welfare reform zealand tax income benefits
    ANZSRC Field of Research:
    140219 Welfare Economics
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    Author

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    This digital work is protected by copyright. It may be consulted by you, provided you comply with the provisions of the Act and the following conditions of use. These documents or images may be used for research or private study purposes. Whether they can be used for any other purpose depends upon the Copyright Notice above. You will recognise the author's and publishers rights and give due acknowledgement where appropriate.
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    • Accounting and Finance Conference Papers [70]

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