John Freebairn

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Taxation of Superannuation

Professor John Freebairn

By Professor John Freebairn

 

Superannuation is a form of remuneration and labour cost, and it is a form of saving current income for future consumption in retirement. In terms of equity and efficiency, it is desirable that the taxation of superannuation be similar, if not identical, across different forms of labour remuneration and across different forms of long term saving.

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Review of the Economics Society of Australia’s Budget Night

Budget analyses in the media consist of a scramble to tell  readers whether or not the government has kept or broken promises and above all else,  to tell us who has won and lost out of the budget, as well as who would have won and lost had the opposition been in power.

What never fails to escape the focus of the media hurricane is the extent to which this budget addresses the deeper issues facing the country as a whole and what measures are being taken now to combat the medium to long term pressures that the country faces.

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