The Politics of Retirement Savings Taxation: a Trans-Tasman Comparison
CCH Australia Limited
1 Jan 2010
The Politics of Retirement Savings Taxation: A Trans-Tasman Comparison addresses one of the most important social and economic issues in modern welfare states: public policy for retirement savings. This book explores the events, environment and personalities that combined to form the current policy arrangements in Australia and New Zealand. Features: An historical account of the development of retirement savings policies in New Zealand and Australia; An analysis of how and why Australia and New Zealand adopted different approaches to the taxation of retirement savings; An in-depth evaluation of the institutional arrangements infl uencing retirement savings policy; Tables outlining comparative international retirement savings performance. This book is the first of the Australasian Tax Teachers Association (ATTA) Doctoral Series which aims to publish tax-related doctoral dissertations that make a substantial contribution to the national or international academic debate. Lisa Marriott's dissertation was chosen by a panel appointed by ATTA from a number of excellent entries. It was regarded as an exemplar of interdisciplinary scholarship and, while necessarily modifi ed for publication, can be regarded as a role model for PhD students.