Superannuation taxation options for best practice reform preliminary findings Rodney J Brown, M Scott Donald, and Kerrie Sadiq
By: Brown, Rodney J
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Contributor(s): Donald, M Scott | Sadiq, Kerrie.
Material type: 
ArticleSubject(s): SISTEMA FISCAL | JUBILADOS | ESTADISTICAS | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO | AUSTRALIA
In:
Australian Tax Forum: a journal of Taxation Policy, Law and Reform v. 40, n. 3, 2025, p. 267-310Summary: The optimal tax system for superannuation in Australia has long been debated. Significant changes since the early 1980s highlight the difficulties in ensuring the system effectively balances equity, efficiency and simplicity. Australia's regime continues to evolve and remains relatively unique compared to OECD counterparts. However, the question remains as to what constitutes best practice in taxing superannuation. This study aims to address this question by providing evidence to support policy decisions that underpin a superannuation system based on principles of equity, efficiency and simplicity. Specifically, we undertake a comparative study with 12 OECD countries to identify possible alternatives, supplemented with and in-depth analysis of expert views from semi-structured interviews. What emerges from the analysis is recognition of the complexity of the system and the obstacles this presents for drawing lessons directly from overseas. The complexity also discourages even seasoned experts from advocating for wholesale reform. However, certain clear areas of consensus suggest an opportunity for more targeted reforms to rebalance the equity between high- and low-income earners.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 1867/2025/3-1 (Browse shelf) | Available | OP 1867/2025/3-1 |
The optimal tax system for superannuation in Australia has long been debated. Significant changes since the early 1980s highlight the difficulties in ensuring the system effectively balances equity, efficiency and simplicity. Australia's regime continues to evolve and remains relatively unique compared to OECD counterparts. However, the question remains as to what constitutes best practice in taxing superannuation. This study aims to address this question by providing evidence to support policy decisions that underpin a superannuation system based on principles of equity, efficiency and simplicity. Specifically, we undertake a comparative study with 12 OECD countries to identify possible alternatives, supplemented with and in-depth analysis of expert views from semi-structured interviews. What emerges from the analysis is recognition of the complexity of the system and the obstacles this presents for drawing lessons directly from overseas. The complexity also discourages even seasoned experts from advocating for wholesale reform. However, certain clear areas of consensus suggest an opportunity for more targeted reforms to rebalance the equity between high- and low-income earners.
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