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Taxes, Retirement Transfers, and Annuities

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Author Info

  • Kingston, G.
  • Piggott, J.
  • Bateman, H.

Abstract

In most countries, retirement benefits from pension saving must be taken as an annuity. By contrast, Australia allows benefits to be taken as a lump sum and instead has recently introduced various tax incentives to encourage annuity purchase. This paper investigates the effectiveness of these tax concessions and concludes that they do little to achieve this objective. This is because they are nullified by the provisions of the broader tax and social security framework within which Australian private pension policy is set. Copyright 1993 by The Economic Society of Australia.

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Bibliographic Info

Paper provided by New South Wales - School of Economics in its series Papers with number 92-18.

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Length: 25 pages
Date of creation: 1992
Date of revision:
Handle: RePEc:fth:nesowa:92-18

Contact details of provider:
Postal: THE UNIVERSITY OF NEW SOUTH WALES, SCHOOL OF ECONOMICS, P.O.B. 1 KENSINGTON, NEW SOUTH WALES 2033 AUSTRALIA.
Phone: (+61)-2-9385-3380
Fax: +61)-2- 9313- 6337
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Web page: http://www.economics.unsw.edu.au/
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Keywords: tax policy ; pension funds;

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Cited by:
  1. Malcolm Edey & John Simon, 1996. "Australia’s Retirement Income System: Implications for Saving and Capital Markets," RBA Research Discussion Papers rdp9603, Reserve Bank of Australia.

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