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The Labour Supply and Savings Effects of Superannuation Tax Changes

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  • John Creedy
  • Ross Guest

Abstract

This paper investigates the effects on labour supply, consumption and savings of a change in the superannuation tax structure, involving the taxation of contributions to a fund, pre-retirement earnings of the fund, and the benefits received from the fund during retirement. The effects on lifetime plans of tax changes are investigated using a simple three-period model in which the final period is retirement. The effects of unanticipated changes, requiring revisions to plans, are examined. Although the partial effects of particular tax changes are unambiguous, the effects of allowing for a government budget constraint mean that it is difficult to predict a priori how labour supply is likely to be affected. However, private savings unambiguously fall.

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Bibliographic Info

Paper provided by The University of Melbourne in its series Department of Economics - Working Papers Series with number 988.

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Length: 21 pages
Date of creation: 2007
Date of revision:
Handle: RePEc:mlb:wpaper:988

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  1. Atkinson, M E & Creedy, John & Knox, D M, 1996. "Alternative Retirement Income Strategies: A Cohort Analysis of Lifetime Redistribution," The Economic Record, The Economic Society of Australia, vol. 72(217), pages 97-106, June.
  2. Whitehouse, Edward, 1999. "The tax treatment of funded pensions," Social Protection Discussion Papers 20126, The World Bank.
  3. Kingston, G. & Piggott, J., 1993. "A Ricardian Equivalence Theorem on the Taxation of Pension Funds," Papers 93-4, New South Wales - School of Economics.
  4. Suzanne Doyle & Geoffrey Kingston & John Piggott, 1999. "Taxing Super," Australian Economic Review, The University of Melbourne, Melbourne Institute of Applied Economic and Social Research, vol. 32(3), pages 207-218.
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Cited by:
  1. Creedy, John & Guest, Ross, 2008. "Changes in the taxation of private pensions: Macroeconomic and welfare effects," Journal of Policy Modeling, Elsevier, vol. 30(5), pages 693-712.

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