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Taxing Super

Author

Listed:
  • Suzanne Doyle
  • Geoffrey Kingston
  • John Piggott

Abstract

Australia’s taxation arrangements for retirement saving are among the most complicated in the world. It is almost unique in applying taxat all three possible points in the retirement saving cycle: contributions, earnings and benefits. Starting from the proposition that the ‘best’ pension tax is to tax benefits under the personal income tax, this paper proposes a ‘withholding tax’ arrangement which would have impacts on individual contributors equivalent to a benefit tax, while altering the time profile of tax collections to address cash‐flow concerns on the part of the revenue authorities. Simulations are presented to show that individual contributors benefit from the proposed reform, and that equity across contributors in different wage bands is broadly maintained.

Suggested Citation

  • 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, September.
  • Handle: RePEc:bla:ausecr:v:32:y:1999:i:3:p:207-218
    DOI: 10.1111/1467-8462.00109
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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.
    2. John Creedy & Ross Guest, 2008. "The Labour Supply And Savings Effects Of Superannuation Tax Changes," Australian Economic Papers, Wiley Blackwell, vol. 47(1), pages 1-14, March.
    3. Kudrna,George & Alan D. Woodland, 2015. "Progressive Tax Changes to Superannuation in a Lifecycle Framework," CESifo Working Paper Series 5645, CESifo.

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