Political science tells us that constituencies emerge around policy settings. The mushrooming of age-based constituencies is making tax reform difficult, with implications for intergenerational equity.

After some years of stasis, superannuation tax reform was back on the agenda in 2016. Not since the Howard-Costello changes in the 2006-07 Budget has there been such a substantial amount of superannuation reform. However, the 2016 changes go in the opposite direction of the...

Population, participation and productivity. These are the ‘three Ps’ which feature in Australia’s intergenerational reports as the means to ameliorate the negative economic implications of an ageing society. The 2015 Intergenerational Report (IGR) invoked the three Ps as a means to resolve the government’s self-described...

This paper recommends a government reimbursement scheme for home retrofits. Executive summary This is a paper about older Australians and their homes. Homes are bricks and mortar and more. What they are and what they represent is not sufficiently captured by the labels “primary residence”...

This paper argues that Australia's current retirement income system is inadequate for meeting the longevity challenge, does not allow people to sufficiently manage longevity risk, and promotes financial inequality.