Power and ideas: The development of retirement savings taxation in Australasia

Lisa Marriott

CRITICAL PERSPECTIVES ON ACCOUNTING, 2010, vol. 21, issue 7, 597-610

Abstract: New Zealand and Australia have adopted vastly different approaches to retirement savings and its associated taxation. Two fundamental differences exist: New Zealand offers little in the way of tax incentives for retirement savings and there is no compulsion for retirement savings; Australia provides highly concessionary tax incentives and has a mandatory occupational retirement savings scheme. This paper uses a historical institutionalism theoretical framework to investigate the events that led to these diverse approaches in retirement savings taxation between two countries that frequently adopt similar policy ‘solutions’.

Keywords: Retirement savings; Retirement savings taxation; Power; Ideas (search for similar items in EconPapers)
Date: 2010
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Citations: View citations in EconPapers (6)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:crpeac:v:21:y:2010:i:7:p:597-610

DOI: 10.1016/j.cpa.2010.01.018

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