Taxation International Comparison Assignment : Taxation

The other part of item 2B talks about the New Right’s view on social policy. The new right argue that social policies interfere with the family too much, they stop it from being self-reliant. As they argue that the nuclear family is the natural family, supported by the idea of the biological gender division of labour, if the roles of this family type are carried out accordingly, then the family is able to be self-reliant and not need the government to support it. This idea was mainly highlighted by Murray who created to proposals about social policy. The first one is the ‘dependency culture’. This is the idea that social policies are making people assume the state will provide for them, in forms such as providing houses for pregnant teenagers or assuming that the state will look after children. Therefore,

The new labour has introduced laws which benefit the family, one of the laws being allowing adoption amongst cohabiting couples and gay couples. In effect this will mean other family types will be able to have children this will lead to a decline in nuclear families because couples will not have to marry to have to adopt children. For example a cohabiting couple are unable to pay the expenses of a wedding and they cannot have babies due to fertility issues therefore the new law will help them adopt a child without marriage. In addition to laws introduced by the new labour, they have also increased welfare by re-distributing income to increase welfare to help lower income families afford food and clothing. For example a mother with three children cannot finically support herself with one job and benefits, but due to the increase in welfare benefits, she is now able to support herself. Although other sociologist would disagree with these introductions of social policies,

Italian Tax Mores is a case study that follows the approach of increasing the tax revenue. The Italian tax approach feels they deserve more tax amount and the American banking system struggles to deal with a greedy Italian tax authorities. I will be explaining about the Italian taxes in regards to a Kantian approach based on ethical reasoning. The Kantian ethical theory calls for this course of action under the circumstances of forming a judgment about the case study using Kant’s three categorical imperatives. I will be formulating an argument based on why the American style tax system was morally correct, and how the Italian system needs to make changes to the new American banking system in Italy.

"Does Australia Have A Good Income Tax System?" is a research paper that was published in the International Business and Economic Research Journal during May 2013. The paper was written by Anthony Stokes and Sarah Wright who are both economics professors at the Australian Catholic University. This research paper begins by comparing the tax system in Australia to that of member countries of the Convention on the Organization for Economic Cooperation and Development (OECD). The OECD is an organization that works to promote policies that improve economic and social development. At the time that this paper was written, a total of 34 OECD member countries spanned across the globe, including: Australia, Canada, and the United States. Stokes and Wright

The concept of family has been changing, thus becoming more diverse and complex, throughout contemporary society because of social change (Barnes & Rowe 2013). The Australian Bureau of Statistics (2006) define a family as “two or more persons, one of whom is at least 15 years of age, who are related by blood, marriage (registered or de facto), adoption, step or fostering, and who are usually resident in the same household”. The diversity in a modern family was supported by the Australian Institute of Families (2016) as they analysed data from the current family groups today; couple families, couples without children, lone parents with children, grandparent families and step and blended families, these family types also correlate with that reported by (Barnes & Rowe 2013). Social pressure was a significant factor in family concepts throughout most of the 20th century, as ex-nuptial births rose from 4.8% in 1960 to 34.4% in 2008. Another factor of social pressure, was woman in work, whilst living with dependent children, the rate of these woman in paid work, increased from 43% in

It is key to acknowledge the advancements the current paid parental leave policy has for woman’s equality in the workplace. The Australian government pursued these policy changes to move towards gender equity through provisions for work/life balance while also working towards increased workplace participation and maintainable economic growth (Australian Government, 2009). In comparison internationally the Australian Scheme falls significantly short towards breaking ground on the promotion of gender equality, which can be linked to several key areas where Australian policy development is lacking. Researchers agree that several developments need to occur for movement towards gender equality within the area of paid parental leave policy to successfully develop policies, which encourage and support fathers in the caregiving roll. Two key factors include the introduction of non-transferable leave for fathers and the increase of paid parental leave payments to reduce the financial burden on families (Broomhill & Sharp,

However, there are also policies which have been introduced that support family diversity. An example of a policy is the Civil Partnership Act which was introduced to allow couples of the same sex to have a legal relationship, similar to that of married couples. This promotes same sex relationships and also makes their rights more equal to those of heterosexual couples, which supports and encourages family diversity. Another key example of a policy which supports family diversity is the change made to adoption laws in 2002, which allowed gay couples to now adopt children, again making the rights of gay couples and heterosexual couples more equal. The New Labour approach recognises that due to social change, social policies cannot be introduced to support nuclear families because the reality is that most households in the UK are not nuclear. They recognise that nowadays, both parents tend to act as dual earners in the family and it is now less common for women to be the long-term housewife and child carer.

In contrast to all of the arguments above, some sociologists have suggested that changes in social policies encourage the nuclear family and discourage any diversity of the family and its structure. For example, marriage laws in the UK only allow people to marry one person at any given time, thus encouraging the nuclear family, and furthermore, the coalition government intend to introduce a married person tax allowance to encourage the idea of marriage and therefore the idea of the nuclear family; a family group consisting of a father and mother and their children, who live together.

For example, becoming a mother and having to deal with motherly responsibilities can take an abundance of time out of the hours in which they could be earning money, thus “[skewing] pay-gap statistics, as they decrease the average total hours worked by women” (Cholensky 16). Working mothers spend at least twelve unpaid weeks on maternity leave. Regardless, an abundance of mothers need more time to bond with and take care of her newborn baby. There is a term that was coined for this exact disadvantage; the motherhood penalty. This argues that working mothers encounter disadvantages in pay, perceived competence, and benefits relative to childless women. However “ fathers earn somewhat more than childless men with the same characteristics—referred to as a fatherhood bonus” (Misra 27). Fathers and mothers may both work the same amount of hours and have very similar jobs, but the father will almost always get paid more than the working mother. This is because assumptions have made it so that women take responsibility of household chores and take care of their families. In the past, male counterparts have made the money to support their families and households. Standards in society have also been made, which influence the decisions that couples make in their

Welfare dependency has increased dramatically since the mid 1960's, with a growing trend of more claimants and fewer payers. Saunders believes the welfare system is revealing serious flaws which are encouraging welfare dependency mainly due to a system which does not encourage self-reliance and work ethic for the majority of recipients. Saunders addresses the issue of poverty amongst welfare dependent households, arguing that current benefits sit above the poverty line and that increased benefits will not necessarily solve poverty, alternatively increasing dependency beyond current levels. He recognises the efficiency and equity implications of the current system, calling for significant and simultaneous reforms to the tax system, labour

This essay will critically compare and contrast the New Labour and Coalition Government’s approach towards Children and Family policies. Significantly looking at the years 1997 onwards, this essay will focus on the different approaches taken by both parties (towards the policy Sure Start). For example, Sure Start. Sure Start was a New Labour “flagship” introduced by the Chancellor of Exchequer (Gordon Brown), its aim was to:

In the main body of the text, the author makes clear that in recent years, there has been a lot of social stigma emerging around young, single mothers who are on benefits.

Australia is the country with the least variations of family tax credit offered to caregivers. In New Zealand a parent can receive working for families’ tax credit even while they are on parental leave. However, in Australia, FTB part is not available when caregiver is on paid parental leave but part A is still available. While Australia and New Zealand have a certain proportion of hours for which the care giver must look after the child, in UK the credit is available if the child generally live with the caregiver.

Historically, one of the most economically vulnerable groups in New Zealand and other Western countries are sole-parent families (Family Commissions, 2010). When examining historical influences in New Zealand on sole-parenting, one must consider the influential changes the Second World War era had on families and family structures. Sole-parenthood was not particularly common during the this period, as most women married young and went on to have children while the men worked to provide for their families or went off to war. (Families Commission, 2008, June). Unmarried women who fell pregnant were scrutinized as being unfit mothers and shamed for getting pregnant outside of marriage. These women were heavily encouraged to give their babies up for adoption to allow their children to live a “normal” life and were seen as selfish if they chose to keep the baby (Else, A., 2012).

Taxation systems are usually modeled in such a way that they take into consideration the social welfare of the citizens. The government and other policy makers have the responsibility of ensuring that the system takes into account the needs of the citizens. The bottom line is that taxation should foster equal distribution of resources. The rate of taxation is usually arrived at after several considerations have been made. The rates are not fixed as they depend on the various economic changes. The issue of how taxation should be distributed among the different economic classes is yet to be addressed.