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Superannuation tax concessions


Working paper

Superannuation tax concessions are overestimated*(revised)

In this paper, the author justifies an economic formulation of effective tax rates which better expresses the impact of taxes on behaviour and on welfare than the conventional legalistic formulation.
Working paper

Superannuation tax concessions are overestimated

The main focus of this paper is to carefully analyse the estimates of tax concessions made by the Australian Treasury and TTPI.

Super expensive

Superannuation tax concessions were supposed to help Australians become less reliant on the age pension, but with the rapid increase in the concession they will soon to be more expensive than the age pension. This report argues that the cure has becoming worse than the...

Report on the inquiry into the implications of removing refundable franking credits

The committee gathered evidence from 19 public hearings and 1777 submissions, finding that the proposed policy to remove refundable franking credits is inequitable and deeply flawed. It recommends that any policy that could reduce Australian retirees’ income by up to a third should only be...
Working paper

Superannuation tax concessions and the age pension: a principled approach to savings taxation

This paper discusses the tax and transfer treatment of private superannuation retirement saving and the public means tested age pension in Australia, and concludes that a more coherent retirement tax and transfer system can be achieved by reducing tax concessions and making the age pension...
Fact sheet

Fact Check: Are superannuation tax breaks fair, or do they favour the rich?

Shadow treasurer Chris Bowen claims the top 10 per cent of income earners get more than 30 per cent of tax concessions in superannuation.