| 000 | 01333nab a2200265 c 4500 | ||
|---|---|---|---|
| 003 | ES-MaIEF | ||
| 005 | 20190416144025.0 | ||
| 007 | ta | ||
| 008 | 190416t2019 au ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 041 | _aeng | ||
| 100 | 1 |
_967175 _aHarrison, John |
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| 245 | 4 |
_aThe equitable history of superannuation law compels further reform _c John Harrison |
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| 260 | _c2019 | ||
| 500 | _aDisponible también en formato electrónico en la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 520 | _aThis article undertakes a historical examination of superannuation law reform and observes its resulting complexity through onstant tinkering. Australian governments over the years have adopted or ignored recommendations from various inquiries addressing superannuation reform. Major drivers of reform have included efficiency, flexibility, member protection, integrity, sustainability and equity that together support a sound system. | ||
| 650 | 4 |
_947536 _aJUBILADOS |
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| 650 | 4 |
_911220 _aPENSIONES DE JUBILACIÓN |
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| 650 | 4 |
_943203 _aEDAD DE JUBILACION |
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| 650 | 4 |
_947462 _aREFORMA |
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| 650 | 4 |
_932206 _aAUSTRALIA |
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| 773 | 0 |
_9159997 _oOP 1867/2019/1 _tAustralian Tax Forum: a journal of Taxation Policy, Law and Reform _w(IEF)103415 _x 0812-695X _g v. 34, n. 1, 2019, p. 131-197 |
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| 942 | _cART | ||
| 999 |
_c140460 _d140460 |
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