TJRyan Foundation Director, Emeritus Professor Paul Boreham, reviews evidence from a number of sources about the provision of social services in Australia and Queensland which shows that Australia and Queensland have very low public expenditure on social services compared with that of most other developed democracies. These low levels of welfare benefits reflect the fact that Australia has very low taxation receipts compared with the other OECD countries. Australian governments have been reluctant to levy the necessary taxes to provide these services