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Taxation of retirement savings: New Zealand - the extreme social experiment

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Published on 01 Jan 07 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

There are few areas of public policy that impact more directly on individual lifetime welfare than those related to retirement income. The topic of retirement income, and consequentially retirement savings, is complex and multi-faceted, and has been the topic of much debate throughout the Organisation for Economic Co-operation and Development (OECD). For some time, OECD governments have provided tax incentives to encourage private retirement savings. New Zealand is the exception, as the only OECD country that does not offer any tax based incentives for retirement savings.

Author profile

Lisa Marriott
Lisa is an Associate Professor in Taxation at the School of Accounting and Commercial Law, Victoria University of Wellington, New Zealand. - Current at 29 May 2019
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