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New Zealand retirement saving and taxation: Lessons from Australia

Published on 01 Apr 10 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

Australia has had 17 years of compulsory occupational superannuation and nearly 100 years of tax incentives to encourage further voluntary retirement saving. The New Zealand system is close to ‘neutral’, with few targeted incentives to encourage retirement saving. This paper investigates the lessons that New Zealand can learn from Australian experience. The authors propose a model for retirement savings taxation in New Zealand, based on the historical experiences of both countries.

Author profiles:

Gordon MACKENZIE
Current at 08 July 2014 Click here to expand/collapse more articles by Gordon MACKENZIE.
 
Lisa MARRIOTT
Current at 22 June 2009 Click here to expand/collapse more articles by Lisa MARRIOTT.

 

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