Published on 01 Jan 92
by Australian Tax Research Foundation
This paper reviews the impact that the 1988 changes to superannuation and the age pension have had on taxation. Three major studies are reviewed and a new model is offered which enables the long term cost of the taxation support provided to superannuation to be calculated and expressed as a percentage of providing a full age pension to each individual.
David M KNOX
David Knox, B.A., PhD., F.I.A., F.I.A.A., Associate Professor of Actuarial Studies in the
School of Economic and Financial Studies, Macquarie University. Current at 23 October 2012