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From Social Policy to Economic Policy: Taxation Incentives for Retirement Income Savings in New Zealand (1910 - 2005)

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dc.contributor.author Marriott, Lisa
dc.contributor.author Fowler, Carolyn
dc.date.accessioned 2007-11-20T23:46:15Z
dc.date.accessioned 2022-07-05T02:29:19Z
dc.date.available 2007-11-20T23:46:15Z
dc.date.available 2022-07-05T02:29:19Z
dc.date.copyright 2005
dc.date.issued 2005
dc.identifier.uri https://ir.wgtn.ac.nz/handle/123456789/18616
dc.description.abstract New Zealand has seen a change in policy direction from the provision of taxation incentives for retirement income savings from 1910 through to 1988, to removal of all incentives from 1988 through to 2004. In 1910 the focus was primarily on decreasing state dependency, while simultaneously assisting individuals  to be self­reliant. By 1988  the focus had moved to increasing efficiency and removing inequities that were present in the incumbent scheme. In 2004 and 2005 the New Zealand Government demonstrated that  they are no longer opposed to providing ‘incentives’ to encourage retirement income savings, with the implementation of schemes targeted at the individual level and the work­based level. The indication is that taxation incentives to encourage retirement savings are more likely to be witnessed in a welfarist political environment. Conversely if the political environment has a stronger neo­liberal focus, the support for taxation incentives is likely to reduce. en_NZ
dc.format pdf en_NZ
dc.language.iso en_NZ
dc.publisher Te Herenga Waka—Victoria University of Wellington en_NZ
dc.relation.ispartofseries No. 18 en_NZ
dc.relation.ispartofseries Working Paper en_NZ
dc.subject Taxation policy en_NZ
dc.subject Welfare policy en_NZ
dc.subject Welfare system en_NZ
dc.title From Social Policy to Economic Policy: Taxation Incentives for Retirement Income Savings in New Zealand (1910 - 2005) en_NZ
dc.type Text en_NZ
vuwschema.contributor.unit Centre for Accounting, Governance and Taxation Research en_NZ
vuwschema.contributor.unit School of Accounting and Commercial Law en_NZ
vuwschema.subject.anzsrcfor 150199 Accounting, Auditing and Accountability not elsewhere classified en_NZ
vuwschema.subject.marsden 370102 Social Policy and Planning en_NZ
vuwschema.subject.marsden 390118 Taxation Law en_NZ
vuwschema.subject.marsden 340210 Welfare Economics en_NZ
vuwschema.type.vuw Working or Occasional Paper en_NZ
vuwschema.subject.anzsrcforV2 350199 Accounting, auditing and accountability not elsewhere classified en_NZ

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