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Power and ideas: The development of retirement savings taxation in Australasia

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  • Marriott, Lisa

Abstract

New Zealand and Australia have adopted vastly different approaches to retirement savings and its associated taxation. Two fundamental differences exist: New Zealand offers little in the way of tax incentives for retirement savings and there is no compulsion for retirement savings; Australia provides highly concessionary tax incentives and has a mandatory occupational retirement savings scheme. This paper uses a historical institutionalism theoretical framework to investigate the events that led to these diverse approaches in retirement savings taxation between two countries that frequently adopt similar policy ‘solutions’.

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  • Marriott, Lisa, 2010. "Power and ideas: The development of retirement savings taxation in Australasia," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(7), pages 597-610.
    • Handle: RePEc:eee:crpeac:v:21:y:2010:i:7:p:597-610
    DOI: 10.1016/j.cpa.2010.01.018
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    1. Farrar, Jonathan, 2011. "Tax fairness in Canadian government budgets: How fair is ‘fair’?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(4), pages 365-375.
    2. Vilaça, Guilherme Vasconcelos, 2012. "Interdisciplinarity and tax law: The case of legal autopoiesis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(6), pages 483-492.
    3. eccleston, richard & Verdouw, Julia & Flanagan, Kathleen & Warren, Neil & Duncan, Alan & Ong, Rachel & Whelan, Stephen & Atalay, Kadir & Hayward, Richard Donald, 2018. "Pathways to housing tax reform," SocArXiv 8xrbe, Center for Open Science.
    4. Gibassier, Delphine, 2017. "From écobilan to LCA: The elite’s institutional work in the creation of an environmental management accounting tool," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 42(C), pages 36-58.

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