TAXES, RETIREMENT TRANSFERS, AND ANNUITIES

被引：5

作者：

BATEMAN, H

KINGSTON, G

PIGGOTT, J

机构：

[1] University of New South Wales, Kensington, New South Wales

来源：

ECONOMIC RECORD | 1993年 / 69卷 / 206期

关键词：

D O I：

10.1111/j.1475-4932.1993.tb02107.x

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

In most countries, retirement benefits from pension saving must be taken as an annuity. By contrast, Australia allows benefits to be taken as a lump sum, and instead has recently introduced various tar incentives to encourage annuity purchase. This paper investigates the effectiveness of these tax concessions, and concludes that they do little to achieve this objective. This is because they are nullified by the provisions of the broader tax and social security framework within which Australian private pension policy is set.

引用

页码：274 / 284

页数：11