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From tax expenditures to rebates: an 'output based equity' approach for Australia's retirement policies

Xynas, Lidia and Jaynes, Steve 2013, From tax expenditures to rebates: an 'output based equity' approach for Australia's retirement policies, Revenue law journal, vol. 22, no. 1, pp. 1-51.

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Title From tax expenditures to rebates: an 'output based equity' approach for Australia's retirement policies
Author(s) Xynas, Lidia
Jaynes, Steve
Journal name Revenue law journal
Volume number 22
Issue number 1
Start page 1
End page 51
Total pages 53
Publisher Bond University
Place of publication Gold Coast, Qld
Publication date 2013
ISSN 1034-7747
Keyword(s) age pension
superannuation
retirement
tax expenditures
benefits
policy
Summary Australia's retirement policies are geared to shifting reliance from the Age Pension to private superannuation, predominately via the use of tax expenditures. This article examines tax expenditures in this area and concludes that inequities and inefficiencies abound. Reform is required. It is argued that the functions of revenue collection and social support should be separated, and the use of tax expenditures in superannuation should be discarded. A rebate system1 or a spending initiative, is proposed. This 'output based equity' approach will address fairness and equity issues at the time of retirement - when full benefits are received.
Language eng
Field of Research 180125 Taxation Law
Socio Economic Objective 970118 Expanding Knowledge in Law and Legal Studies
HERDC Research category C1 Refereed article in a scholarly journal
Persistent URL http://hdl.handle.net/10536/DRO/DU:30053354

Document type: Journal Article
Collections: Deakin Graduate School of Business
Law
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Created: Fri, 28 Jun 2013, 13:49:46 EST by Aysun Alpyurek

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