کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
969423 | 931754 | 2008 | 20 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
Changes in the taxation of private pensions: Macroeconomic and welfare effects
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کلمات کلیدی
موضوعات مرتبط
علوم انسانی و اجتماعی
اقتصاد، اقتصادسنجی و امور مالی
اقتصاد و اقتصادسنجی
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چکیده انگلیسی
This paper provides an applied general equilibrium analysis of several alternative taxation regimes applying to private pensions. The analysis focuses on the implications of this and other pension tax regimes for intergenerational equity, national living standards, labour supply, saving and social welfare. The method of analysis is simulation of an open economy overlapping generations CGE model. The model is calibrated to Australia and is used to examine the decision, announced by the Australian Government in its 2006 Budget, to exempt from tax all superannuation (the Australian term for superannuation) benefits received by recipients over 60 years of age.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Journal of Policy Modeling - Volume 30, Issue 5, September–October 2008, Pages 693–712
Journal: Journal of Policy Modeling - Volume 30, Issue 5, September–October 2008, Pages 693–712
نویسندگان
John Creedy, Ross Guest,