IDEAS home Printed from https://ideas.repec.org/a/taf/nzecpp/v41y2007i2p251-267.html
   My bibliography  Save this article

KiwiSaver and the tax treatment of retirement saving in NZ

Author

Listed:
  • Susan John

Abstract

For nearly twenty years the retirement system in New Zealand was uniquely simple, comprising just a basic state pension and voluntary unsubsidised private saving. The neutral tax treatment of retirement saving, formalised in the 1993 Accord for Superannuation, was an important counterpart to the eventual provision of New Zealand Superannuation as a fully universal basic income. This paper reviews how tax neutrality was introduced, how it was undermined and finally abandoned in 2007, and questions whether the next New Zealand tax experiment is well grounded.

Suggested Citation

  • Susan John, 2007. "KiwiSaver and the tax treatment of retirement saving in NZ," New Zealand Economic Papers, Taylor & Francis Journals, vol. 41(2), pages 251-267.
  • Handle: RePEc:taf:nzecpp:v:41:y:2007:i:2:p:251-267
    DOI: 10.1080/00779950709558512
    as

    Download full text from publisher

    File URL: http://www.tandfonline.com/doi/abs/10.1080/00779950709558512
    Download Restriction: Access to full text is restricted to subscribers.

    File URL: https://libkey.io/10.1080/00779950709558512?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Trinh Le & Grant Scobie & John Gibson, 2009. "Are Kiwis saving enough for retirement? Evidence from SOFIE," New Zealand Economic Papers, Taylor & Francis Journals, vol. 43(1), pages 3-19.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:nzecpp:v:41:y:2007:i:2:p:251-267. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: the person in charge (email available below). General contact details of provider: http://www.tandfonline.com/RNZP20 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.