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 self-reliant. 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 work-based 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 neo-liberal focus, the support for taxation incentives is likely to reduce.
From social policy to economic policy: taxation incentives for retirement income savings in New Zealand (1910-2005)
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 self-reliant. 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 work-based 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 neo-liberal focus, the support for taxation incentives is likely to reduce.Preview Only. This article cannot be rented because we do not currently have permission from the publisher.
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From social policy to economic policy: taxation incentives for retirement income savings in New Zealand (1910-2005)
Marriott,Lisa; Fowler,Carolyn
Follow Accounting History
, Volume 12 (1): 87
SAGE – Feb 1, 2007
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