Show simple item record

dc.contributor.authorAusten, Siobhan
dc.contributor.authorSharp, R.
dc.contributor.authorHodgson, Helen
dc.identifier.citationAusten, S. and Sharp, R. and Hodgson, H. 2015. Gender impact analysis and the taxation of retirement savings in Australia. Australian Tax Forum: a Journal of Taxation Policy, Law and Reform. 30 (4): pp. 763-781.

Gender impact analysis of the tax transfer system makes gender issues in policies and budgets visible and enables their complexities to be revealed. By doing so, it facilitates the development of more equitable and efficient alternatives. This article provides a gender impact analysis of Australia's taxation and expenditure arrangements for superannuation and the age pension. By including both paid and unpaid work in the analysis, it identifies a number of critical features of the tax and transfer system that foster gender inequality. The article concludes that the gender impacts of the current policy on retirement savings and income should be addressed through a range of policy and budgetary changes. In particular, it advocates re-balancing the resourcing of superannuation tax concessions and the age pension, improving the rate of the age pension and removing the existing barriers to women's workforce participation that have been created by the income tax/family benefit system, including high childcare costs.

dc.publisherTax Institute of Australia
dc.titleGender impact analysis and the taxation of retirement savings in Australia
dc.typeJournal Article
dcterms.source.titleAustralian Tax Forum: a journal of taxation policy, law and reform
curtin.departmentDepartment of Economics & Property
curtin.accessStatusFulltext not available

Files in this item


There are no files associated with this item.

This item appears in the following Collection(s)

Show simple item record