Tax, super and the age pension; Cost, equity and incentives
Source: Australian Tax Research Foundation
Published Date: 1 Jan 1992
This paper reviews the impact that the 1988 changes to superannuation and the age pension have had on taxation. Three major studies are reviewed and a new model is offered which enables the long term cost of the taxation support provided to superannuation to be calculated and expressed as a percentage of providing a full age pension to each individual.
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Details
- Published By: David M Knox
- Published On:1 Jan 1992
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