Australia's retirement income system combines private and public provision for old age. Retirees rely on private (but … ownership; and other private savings. Despite recent changes intended to make the system fairer and more fiscally sustainable …, Australia's retirement income system still lacks coherence, produces inequitable outcomes and creates high effective tax rates …

financing surtax for workers' retirement preparation. The retirement savings model is a rational forward-looking framework that … depress retirement savings, and may make it harder for retirement plans to pass non-discrimination tests …

provides a gender impact analysis of Australia's taxation and expenditure arrangements for superannuation and the age pension … retirement savings and income should be addressed through a range of policy and budgetary changes. In particular, it advocates re …

tested age pension in Australia. Superannuation savings benefit from concessional treatment in Australia's tax system by … more neutral and fair in both savings and drawdown phases. We conclude that a more coherent retirement tax and transfer … tax and transfer treatment of retirement savings should be aligned with the treatment of savings in general …