Economics - Research Publications

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Type: Preprint × Author: Creedy, John × Subject: E32 - Business Fluctuations ×

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    Changes in the taxation of superannuation: macroeconomic and welfare effects
    Creedy, J. ; Guest, R. ( 2007-02)
    This paper provides an applied general equilibrium analysis of several alternative taxationregimes applying to superannuation. It is motivated by the decision, announced by theAustralian Government in its 2006 Budget, to exempt from tax all superannuation benefitsreceived by recipients over 60 years of age. The analysis focuses on the implications of thisand other superannuation tax regimes for intergenerational equity, national living standards,labour supply, saving and social welfare. The method of analysis is simulation of an openeconomy overlapping generations CGE model, calibrated to Australia.