Kód: 06824394
Retirement income policy in Australia has undergone §significant changes over the last two decades, §including the introduction of the Superannuation §Guarantee [SG] with mandatory contributions in 1992 §and the 2007 superannuatio ... celý popis
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Retirement income policy in Australia has undergone §significant changes over the last two decades, §including the introduction of the Superannuation §Guarantee [SG] with mandatory contributions in 1992 §and the 2007 superannuation changes with the benefit §tax abolition. Numerical implications of adopted §pension reforms and reform proposals such as further §increases in the SG contribution rate, changes to §superannuation taxation and to means-testing of the §age pension have been examined mainly by micro-§simulation models. These models, often criticized §for their lack of theoretical content, provide an §incomplete picture of pension policy effects because §of no or limited behavioural responses to the §underlying policy change. In this book, models based §on the life-cycle theory of saving pioneered by §Modigliani and Brumberg (1954) are applied to §numerically evaluate intergenerational, welfare and §macroeconomic implications of proposed changes to §Australia s retirement income policy.
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