Superannuation



The debate over the Government’s plan to limit tax breaks for earnings on superannuation balances larger than $3 million was loud, disjointed, and unsophisticated. This… Read More ›

Budget Forum 2023: Straightening Out the Super Tax Breaks Debate

The Government proposed that individuals with superannuation account balances exceeding $3 million pay 30 per cent tax on their earnings in accumulation, while those with… Read More ›

The Proposed 30 Per Cent Superannuation Earnings Tax: Substantive Reform or Policy on the Run?

The new tax expenditure and insight statement and Labor’s proposal to put higher taxes on superannuation funds with more than $3 million of assets is… Read More ›

Stop Super Tinkering, Start Asking How to Tax All Savings Fairly

One of the most well-established practical observations in economics is that when we give an unemployed person a payment, it tends to delay their return… Read More ›

What Happened When We Gave Unemployed Australians Early Access to Their Super?

In an era when big-bang tax reform is off the table, a coherent set of smaller reforms can contribute to budget repair while shoring up… Read More ›

Why the Stage Three Tax Cuts Should Be Replaced

Australians pay too much income tax – or so some argue. The Australian Financial Review’s economics editor, John Kehoe, for example, has noted: Australians are… Read More ›

Do Australians Pay Too Much Income Tax? 6 Charts on How We Rank Against the Rest of the World

Many governments provide tax concessions for private pension contributions. These concessions are designed to increase households’ self-reliance in retirement and reduce government expenditure on public… Read More ›

Do Caps on Superannuation Tax Breaks Really Improve the Budget?

The Coalition’s Super Home Buyer Scheme is slated to enable first homebuyers to use 40% of their super balance, up to a maximum of $50,000… Read More ›

Harnessing Super for Dream Homes With Not So Dreamy Super Balances

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