Overview

In examining the adequacy of assistance to families with children since 1976-77, the Institute of Family Studies draws attention to inadequacy of support, inequitable trends in the current tax- transfer system, inappropriate arrangements under current structures and inefficient outcomes, particularly with regard to labour market participation of family members. The belief is expressed that, whatever the final shape of a reformed tax structure, assistance to families with children should be improved, not further reduced; also, to improve the efficiency of the tax-transfer system greater integration and coordination of the social security and taxation systems is essential.