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

dc.contributor.authorMarriott, Lisa
dc.contributor.authorFowler, Carolyn
dc.date.accessioned2007-11-20T23:46:15Z
dc.date.accessioned2022-07-05T02:29:19Z
dc.date.available2007-11-20T23:46:15Z
dc.date.available2022-07-05T02:29:19Z
dc.date.copyright2005
dc.date.issued2005
dc.description.abstractNew 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.formatpdfen_NZ
dc.identifier.urihttps://ir.wgtn.ac.nz/handle/123456789/18616
dc.language.isoen_NZ
dc.publisherTe Herenga Waka—Victoria University of Wellingtonen_NZ
dc.relation.ispartofseriesNo. 18en_NZ
dc.relation.ispartofseriesWorking Paperen_NZ
dc.subjectTaxation policyen_NZ
dc.subjectWelfare policyen_NZ
dc.subjectWelfare systemen_NZ
dc.titleFrom Social Policy to Economic Policy: Taxation Incentives for Retirement Income Savings in New Zealand (1910 - 2005)en_NZ
dc.typeTexten_NZ
vuwschema.contributor.unitCentre for Accounting, Governance and Taxation Researchen_NZ
vuwschema.contributor.unitSchool of Accounting and Commercial Lawen_NZ
vuwschema.subject.anzsrcfor150199 Accounting, Auditing and Accountability not elsewhere classifieden_NZ
vuwschema.subject.anzsrcforV2350199 Accounting, auditing and accountability not elsewhere classifieden_NZ
vuwschema.subject.marsden370102 Social Policy and Planningen_NZ
vuwschema.subject.marsden390118 Taxation Lawen_NZ
vuwschema.subject.marsden340210 Welfare Economicsen_NZ
vuwschema.type.vuwWorking or Occasional Paperen_NZ

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