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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)

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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 Format: application/pdf
File Function: First Version, 2002
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Publisher 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;

Find related papers by JEL classification:
H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
H55 - Public Economics - - National Government Expenditures and Related Policies - - - Social Security and Public Pensions

References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:

  1. Olivia S. Mitchell & John Piggott, . "Developments in Retirement Provision: Global Trends and Lessons from Australia and the US," Pension Research Council Working Papers 2000-2, Wharton School Pension Research Council, University of Pennsylvania. [Downloadable!]
    Other versions:
  2. Whitehouse, Edward, 1999. "The tax treatment of funded pensions," MPRA Paper 14173, University Library of Munich, Germany. [Downloadable!]
Full references

Cited by:
(explanations, Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.)

  1. Jocelyn Horne, 2003. "Report Of Senate Select Committee On Superannuation And Standards Of Living In Retirement: Analysis And Review," Research Papers 0304, Macquarie University, Department of Economics. [Downloadable!]
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This page was last updated on 2009-11-19.

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