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.
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