The Equity Implications of Changing the Tax Basis for Pension Funds

M.E. Atkinson, John Creedy and D.M. Know

No 629, Department of Economics - Working Papers Series from The University of Melbourne

Abstract: Governments in many developed economies provide occupational pension plans with significant taxation incentives. However, as many retirement income systems are now being reviewed due to demographic, social and economic pressures, these taxation arrangements are also under scrutiny. This paper compares the implications for intergenerational equity between the traditional taxation treatment adopted by most OECD nations and that adopted by Australia, where there is a tax on contributions, a tax on investment earnings and a tax on benefits when paid.

Keywords: PENSION FUNDS; TAXATION (search for similar items in EconPapers)
JEL-codes: H21 H22 H55 (search for similar items in EconPapers)
Pages: 18 pages
Date: 1998
References: Add references at CitEc
Citations: View citations in EconPapers (1)

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:mlb:wpaper:629

Access Statistics for this paper

More papers in Department of Economics - Working Papers Series from The University of Melbourne Department of Economics, The University of Melbourne, 4th Floor, FBE Building, Level 4, 111 Barry Street. Victoria, 3010, Australia. Contact information at EDIRC.
Bibliographic data for series maintained by Dandapani Lokanathan ().