From Social Policy to Economic Policy: Taxation Incentives for Retirement Income Savings in New Zealand (1910 - 2005)
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.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 | en_NZ | |
dc.identifier.uri | https://ir.wgtn.ac.nz/handle/123456789/18616 | |
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.anzsrcforV2 | 350199 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 |