Ms Helen Hodgson

Overview

Helen Hodgson is a PhD student and Senior Lecturer (Australian School of Tax and Business Law, Australian School of Business), and has a background in accounting and taxation. Her research is comparing the Australian and UK family tax transfer systems from 1972 until 2008, and particularly as the tax transfer system applies to families. Her supervisors are Chris Evans (Atax) and Bettina Cass. She also teaches and researches in tax policy and tax law, particularly as it relates to business entities.

Research Summary

The purpose of this research is to develop a model for a tax transfer system for Australian families. The tax transfer system includes tax payable, benefits receivable and direct or indirect subsidies in relation to Australian families. There is an ongoing public debate over the design and equity of the family tax transfer system currently delivered through the Family Tax Benefit system, particularly in relation to the effect that it has on participation in the workforce by mothers. The family tax transfer system has been modified a number of times over the past two decades, but still does not seem to be meeting Australia’s public policy needs.

A tax system should comply with the basic principles of equity, efficiency and simplicity. Equity comprises vertical equity (the ability to pay); horizontal equity (equalising the effect across families in similar circumstances) and gender equity. Efficiency effects include the effect on work participation rates, while a tax transfer system should be easily understood by the participants (simplicity). The model that I am developing will take account of economic and social factors relevant to Australian public policy, including equity considerations, alleviation of poverty and labour force participation rates. This research will provide the tools to restructure the Family Tax Transfer system, depending on the policy goals that a government may set from time to time.

Publications

For details of Helen's publications click here.

Affiliations and Memberships

• Fellow, CPA Australia
• Fellow, Taxation Institute of Australia
• Australasian Tax Teachers Association (Treasurer/Secretary 1994-1996)
• Member of Law Council of Australia (Business Law Section)
• Tax Agent’s Licence (since 1988)