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The Equity Implications of Changing the Tax Basis for Pension Funds


  • Atkinson, M.E.
  • Creedy, J.
  • Know, D.M.


Governments in many developed economies provide occupational pension plans with significant taxation incentives. However, as many retirement income systems are now being reviewed due to demographic, social and economic pressures, these taxation arrangements are also under scrutiny. This paper compares the implications for intergenerational equity between the traditional taxation treatment adopted by most OECD nations and that adopted by Australia, where there is a tax on contributions, a tax on investment earnings and a tax on benefits when paid.

Suggested Citation

  • Atkinson, M.E. & Creedy, J. & Know, D.M., 1998. "The Equity Implications of Changing the Tax Basis for Pension Funds," Department of Economics - Working Papers Series 629, The University of Melbourne.
  • Handle: RePEc:mlb:wpaper:629

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    JEL classification:

    • H55 - Public Economics - - National Government Expenditures and Related Policies - - - Social Security and Public Pensions
    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation


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