Women and Tax: The Impact of the Henry Tax Review
Professor Miranda Stewart, University of Melbourne; Professor Patricia Apps, University of Sydney; Dr Justine McNamara, University of Canberra
30th Jul 2010 9:30am-12:30pm The Women's College, 15 Carillon Avenue, University of Sydney
Registration from 9am
This seminar/workshop will address:
- the implications for women's financial wellbeing/incomes from the Review of Australia's Future Tax System (the Henry review); and
- what the child care funding proposals will mean for working women
- Assoc Professor Miranda Stewart, University of Melbourne - "Gender equity in tax policy: a capabilities approach"
The Henry Tax Review proposed a "capabilities" approach to equity in tax and welfare systems. Miranda Stewart will discuss whether this is implemented in the final Review report and more generally, whether a capabilities approach can enable gender equity in relation to work and care responsibilities and the savings and economic security of women.
- Professor Patricia Apps, University of Sydney - "Targeting Family Payments"
Patricia Apps will present a paper which shows how targeting family payments (FTB A & B) reduces female labour supply over the life cycle by 40 per cent and the household savings of couples by 30 per cent. Patricia argues the only reason for targeting is that it allows the government to take around half the earnings of married mothers and uses the revenue to fund tax cuts at high income levels, without having to address problems of tax avoidance. She will explain why targeting family payments has never made economic sense, and has caused large losses in labour productivity and the tax base as it sets in train a "race to the bottom".
- Dr. Justine McNamara, NATSEM, University of Canberra - "Child care assistance reform proposals in the Henry Tax Review"
Justine McNamara from NATSEM will discuss the proposals for changes to child care assistance put forward in the HTR, looking in particular at the financial effects of such reforms for Australian families with different child care needs, household compositions and levels of income. Comparisons will be made between the current system of child care subsidies and proposals under the HTR, judged in terms of their overall approach and their likely impact on women's labour market participation and economic well-being.
- Helen Hodgson Atax, Faculty of Law
The University of New South Wales
- Gerry Redmond
Social Policy Research Centre, the University of New South Wales