Skip to main content

Your shopping cart is empty

Tax, super and the age pension; Cost, equity and incentives paper

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.

Author profile:

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.

Copyright Statement