Equity for taxpayers within Australia’s retirement savings regime : a dissenting opinion

Sadiq, Kerrie (2010) Equity for taxpayers within Australia’s retirement savings regime : a dissenting opinion. Pandora's Box, pp. 7-12.

[img] pending for publisher permission (PDF 184kB)
Accepted Version.
Administrators only | Request a copy from author
[img] ERA Evidence (PDF 583kB)
Administrators only | Request a copy from author

View at publisher


This article asks the question whether Australia’s retirement savings regime, specifically the superannuation component and the attached taxation concessions, is a regime which is equitable to all taxpayers. In a dissenting opinion, it is argued that the current regime, along with the changes proposed by the Federal Government in its response to the Henry Review, does not result in a retirement savings regime which benefits all taxpayers equally. As such, it is suggested that the only way to ensure an equitable regime is to incorporate a gender perspective into public finance analysis to determine how the retirement savings policies affect women and men differently. In doing so, a specific tax policy which provides for additional, fiscally significant concessions for taxpayers who do not fit the criteria of a ‘normal’ taxpayer, that is a taxpayer working as an employee in a full time position for an uninterrupted 35 years, should be incorporated into Australia’s current fiscal policy.

Impact and interest:

Citation counts are sourced monthly from Scopus and Web of Science® citation databases.

These databases contain citations from different subsets of available publications and different time periods and thus the citation count from each is usually different. Some works are not in either database and no count is displayed. Scopus includes citations from articles published in 1996 onwards, and Web of Science® generally from 1980 onwards.

Citations counts from the Google Scholar™ indexing service can be viewed at the linked Google Scholar™ search.

ID Code: 49833
Item Type: Journal Article
Refereed: Yes
Keywords: retirement savings , superannuation component , taxation concessions
ISSN: 1835-8624
Subjects: Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > ACCOUNTING AUDITING AND ACCOUNTABILITY (150100)
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Accountancy
Copyright Owner: Copyright 2010 [please consult the author]
Deposited On: 23 Apr 2012 22:53
Last Modified: 02 May 2012 09:17

Export: EndNote | Dublin Core | BibTeX

Repository Staff Only: item control page