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dc.contributor.authorGuest, Ross
dc.date.accessioned2019-05-29T13:05:16Z
dc.date.available2019-05-29T13:05:16Z
dc.date.issued2018
dc.identifier.issn0313-5926
dc.identifier.doi10.1016/j.eap.2018.06.004
dc.identifier.urihttp://hdl.handle.net/10072/380022
dc.description.abstractThis article provides a simulation analysis of the effect of key elements of the superannuation tax regime on the working lifetime financial assets and consumption profile for low, medium and high income workers. The analysis is motivated by ongoing proposals by various stakeholder groups for changes to the taxation of superannuation contributions and superannuation fund income. A whole of working life approach is important because workers are affected to different degrees by the taxation of superannuation as their income changes over their working lives. The key result is that medium earners gain least from the compulsory Superannuation Guarantee Levy compared with low and higher earners, and this applies also under a number of proposed changes to the taxation of contributions and superannuation fund income. The gains are measured in terms of retirement assets for given levels of consumption and saving, and in working life consumption possibilities for a given level of retirement assets.
dc.description.peerreviewedYes
dc.languageEnglish
dc.language.isoeng
dc.publisherElsevier
dc.publisher.placeAustralia
dc.relation.ispartofpagefrom130
dc.relation.ispartofpageto137
dc.relation.ispartofjournalEconomic Analysis and Policy
dc.relation.ispartofvolume59
dc.subject.fieldofresearchEconomics
dc.subject.fieldofresearchOther economics not elsewhere classified
dc.subject.fieldofresearchcode38
dc.subject.fieldofresearchcode389999
dc.titleDoes compulsory superannuation disadvantage middle income earners?
dc.typeJournal article
dc.type.descriptionC1 - Articles
dc.type.codeC - Journal Articles
gro.facultyGriffith Business School, Department of Accounting, Finance and Economics
gro.hasfulltextNo Full Text
gro.griffith.authorGuest, Ross


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