Dissertation
The Economic Impact of the Superannuation Tax Concessions on Statutory Participants
University of the Sunshine Coast, Queensland
Doctor of Philosophy, University of the Sunshine Coast
2012
DOI:
https://doi.org/10.25907/00158
Abstract
Since 1992 in Australia, when compulsory superannuation was first enacted, policymakers, professionals and academics have debated the likely long-term benefits and costs of this intervention. However, little attention has been paid to the complexity of the tax incidences that the compulsion brings. This thesis seeks to present an in-depth analysis of the superannuation tax concessions. The evaluation is based on Adam Smith's theory of taxation equity; and it examines the concessions impact from the individual tax payer's point of view, within the Australian setting. The thesis finds that the tax concession effect is not benign. Instead, the tax concessions exhibit behaviours that are akin to a discrete, unpriced risk factor in the long-run returns on compulsory superannuation savings and investment. The outcome is that the higher income earners receive a greater benefit from the superannuation tax concessions than lower income earners. This has important implications for taxation and superannuation policy making.
Details
- Title
- The Economic Impact of the Superannuation Tax Concessions on Statutory Participants
- Authors
- Gabrielle Parle
- Contributors
- David Gadenne (Supervisor)
- Awarding institution
- University of the Sunshine Coast
- Degree awarded
- Doctor of Philosophy
- Publisher
- University of the Sunshine Coast, Queensland
- DOI
- 10.25907/00158
- Organisation Unit
- University of the Sunshine Coast, Queensland; USC Business School - Legacy
- Language
- English
- Record Identifier
- 99450484302621
- Output Type
- Dissertation
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