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Retirement Security Law

Osgoode Hall Law Journal

1993

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Social Security, Taxation Law, And Redistribution: Directions For Reform, Alison Mcclelland, Rick Krever Jan 1993

Social Security, Taxation Law, And Redistribution: Directions For Reform, Alison Mcclelland, Rick Krever

Osgoode Hall Law Journal

While it is now generally accepted that some redistribution of economic power is a legitimate goal of government, there is no consensus as to the type of redistribution that should be pursued. In the absence of a clear redistributive goal, it is impossible to evaluate critically current law, or make recommendations. for change. In the first part of this article, we examine alternative models of redistribution and advocate a preferred model, namely, redistribution to promote equality of opportunity and to recognize periods of vulnerability. We then evaluate the operation of Australian social security law and taxation law in light of …