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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.

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      Abstract

      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.

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      ID Code: 49833
      Item Type: Journal Article
      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: 24 Apr 2012 08:53
      Last Modified: 02 May 2012 19:17

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