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dc.contributor.authorRankin, Keith
dc.date.accessioned2013-05-30T23:12:49Z
dc.date.available2013-05-30T23:12:49Z
dc.date.issued2010
dc.identifier.urihttps://hdl.handle.net/10652/2163
dc.description.abstractThe 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 ...en_NZ
dc.language.isoenen_NZ
dc.subjectwelfare reform zealand tax income benefitsen_NZ
dc.titleWelfare reform : changing the way we account for taxes and benefitsen_NZ
dc.typeConference Contribution - Paper in Published Proceedingsen_NZ
dc.rights.holderAuthoren_NZ
dc.subject.marsden140219 Welfare Economicsen_NZ
dc.identifier.bibliographicCitationRankin, 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.en_NZ
unitec.institutionUnitec Institute of Technologyen_NZ
unitec.conference.titleRethinking welfare for the 21st century: forum proceedings. 53-57. The University of Auckland, New Zealand.en_NZ
unitec.peerreviewedyesen_NZ
dc.contributor.affiliationUnitec Institute of Technologyen_NZ
unitec.identifier.roms51353
unitec.institution.studyareaAccounting and Finance


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