TAX THEORY AND TARGETING A SURVEY by Bruce Bradbury SPRC Discussion Paper No. 100 May 1999 ISSN 1037 2741 ISBN 7334 0592 4 This paper is based upon a report prepared for the Australian Department of Family and Community Services as part of the Social Policy Research Centre’s commissioned research program. The author would like to thank Martin-Murray from the Department for deriving the results shown in Figure 1 and other officers of the Department for comments. All responsibility for interpretation remains with the author.