| Abstract: | Assistance to families is commonly provided through cash family allowances and by giving tax concessions to families. Both approaches have long histories in Britain and Australia, but in spite of this they continue to operate in both countries in an inconsistent manner in which their redistributive effects are not clear. The British are planning to rationalize their system and it is appropriate that Australia should do so too. Two proposals for changing the Australian system of assistance to families are considered, and their redistributive effects on families of different size and with different levels of incomes are analysed. |
