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Taxation of Superannuation in Australia: An Assessment of Reform Proposals

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Author Info

  • Jocelyn Horne

    ()
    (Department of Economics, Macquarie University)

Abstract

This paper assesses critically recent proposals for tax reform of superannuation in Australia against criteria of efficiency, equity, administrative complexity and revenue impact. The main conclusion reached is to support the general thrust of reform, including the removal of multi-stage taxation. But this support is qualified by the need to provide quantified analysis of the long-run fiscal costs of reforms relative to both the present system and that projected under unchanged policies.

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File URL: http://www.econ.mq.edu.au/research/2002/12-2002Horne.PDF
File Function: First Version, 2002
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Bibliographic Info

Paper provided by Macquarie University, Department of Economics in its series Research Papers with number 0212.

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Length: 20 pages.
Date of creation: Dec 2002
Date of revision:
Handle: RePEc:mac:wpaper:0212

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Postal: Sydney NSW 2109
Web page: http://www.econ.mq.edu.au/
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Related research

Keywords: tax reform; superannuation;

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Cited by:
  1. George Kudrna & Alan Woodland, 2012. "Progressive Tax Changes to Private Pensions in a Life-Cycle Framework," Working Papers 201209, ARC Centre of Excellence in Population Ageing Research (CEPAR), Australian School of Business, University of New South Wales.

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