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. Attached Files Name Description MIMEType Size Downloads Title From tax expenditures to rebates: an 'output based equity' approach for Australia's retirement policies Author(s) Xynas, Lidia Jaynes, Steve orcid.org/0000-0002-2975-7256 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: Faculty of Business and Law Deakin Business School Law Related Links Link Description Connect to published version Go to link with your DU access privileges     Unless expressly stated otherwise, the copyright for items in DRO is owned by the author, with all rights reserved. Versions Version Filter Type Fri, 28 Jun 2013, 13:49:58 EST Sun, 30 Jun 2013, 14:25:54 EST Mon, 01 Jul 2013, 13:54:39 EST Mon, 01 Jul 2013, 14:14:10 EST Mon, 01 Jul 2013, 14:15:50 EST Mon, 01 Jul 2013, 14:17:02 EST Mon, 01 Jul 2013, 15:11:42 EST Tue, 02 Jul 2013, 09:04:42 EST Thu, 15 May 2014, 09:47:56 EST Fri, 13 Jun 2014, 17:34:20 EST Wed, 27 Aug 2014, 23:32:32 EST Filtered Full Citation counts:   Cited 0 times in TR Web of Science Cited 0 times in Scopus Search Google Scholar Access Statistics: 439 Abstract Views, 7 File Downloads  -  Detailed Statistics Created: Fri, 28 Jun 2013, 13:49:46 EST by Aysun Alpyurek