000			02090nab a2200241 c 4500
999			_c152247 _d152247
003			ES-MaIEF
005			20260511103645.0
007			ta
008			260511t2025 at ||||| |||| 00| 0 eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_968540 _aBrown, Rodney J.
245			_aSuperannuation taxation _boptions for best practice reform preliminary findings _c Rodney J Brown, M Scott Donald, and Kerrie Sadiq
520			_aThe 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.
650		4	_948426 _aSISTEMA FISCAL
650		4	_947536 _aJUBILADOS
650		4	_942650 _aESTADISTICAS
650		4	_947856 _aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
650		4	_932206 _aAUSTRALIA
700			_973663 _aDonald, M Scott
700	1		_920036 _aSadiq, Kerrie
773	0		_9175620 _oOP 1867/2025/3 _tAustralian Tax Forum: a journal of Taxation Policy, Law and Reform _w(IEF)103415 _x0812-695X _g v. 40, n. 3, 2025, p. 267-310
942			_cART