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Taxation of Superannuation in Australia: An Assessment of Reform Proposals

Jocelyn Horne

No 212, Research Papers from Macquarie University, Department of Economics

Abstract: This paper assesses critically recent proposals for tax reform of superannuation in Australia against criteria of efficiency, equity, administrative complexity and revenue impact. The main conclusion reached is to support the general thrust of reform, including the removal of multi-stage taxation. But this support is qualified by the need to provide quantified analysis of the long-run fiscal costs of reforms relative to both the present system and that projected under unchanged policies.

Keywords: tax reform; superannuation (search for similar items in EconPapers)
JEL-codes: H20 H55 (search for similar items in EconPapers)
Pages: 20 pages.
Date: 2002-12
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Downloads: (external link) First Version, 2002 (application/pdf)

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