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Progressive tax changes to superannuation in a life cycle framework : Australia
Kudrna, George; Woodland, Alan D. - In: The taxation of pensions, (pp. 403-439). 2018
Persistent link: https://www.econbiz.de/10011912485
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Progressive Tax Changes to Superannuation in a Lifecycle Framework
Kudrna, George - 2016
This paper provides a quantitative analysis of hypothetical replacements of existing tax arrangements applied to superannuation (Australia's term for private pensions) with traditional EET and TEE regimes. These taxation regimes exempt pension fund earnings from any taxation and tax either...
Persistent link: https://www.econbiz.de/10013001098
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Pensions, Income Taxes and Homeownership : A Cross-Country Analysis
Fehr, Hans; Hofmann, Maurice; Kudrna, George - 2021
a cross-country analysis, using tax and pension policy designs in Germany, the US and Australia. These developed nations … homeownership compared to Germany. The question is to what extent the observed differences in homeownership are induced by national …. The model is calibrated to Germany featuring German statutory public pension and dual income tax systems, and then applied …
Persistent link: https://www.econbiz.de/10013216249
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Australia's retirement income policy : means testing and taxation of pensions
Kudrna, George - In: CESifo DICE report : journal for institutional comparisons 14 (2016) 1, pp. 3-9
Persistent link: https://www.econbiz.de/10011703123
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Progressive tax changes to superannuation in a lifecycle framework
Kudrna, George; Woodland, Alan D. - 2015
This paper provides a quantitative analysis of hypothetical replacements of existing tax arrangements applied to superannuation (Australia.s term for private pensions) with traditional EET and TEE regimes. These taxation regimes exempt pension fund earnings from any taxation and tax either...
Persistent link: https://www.econbiz.de/10011404438
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Facing demographic challenges : pension cuts or tax hikes
Kudrna, George; Tran, Chung; Woodland, Alan D. - 2015
Persistent link: https://www.econbiz.de/10011499710
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Facing demographic challenges : pension cuts or tax hikes?
Kudrna, George; Tran, Chung; Woodland, Alan - In: Macroeconomic dynamics 23 (2019) 2, pp. 625-673
Persistent link: https://www.econbiz.de/10012126627
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Facing demographic challenges : pension cuts or tax hikes
Kudrna, George; Tran, Chung; Woodland, Alan D. - 2015
In this paper, we investigate two fiscal policy options to mitigate fiscal pressure arising from ageing of the Australian population: pension cuts or tax hikes. Using a computable overlapping generations model, we find that while both policy options achieve the same fiscal goal, the...
Persistent link: https://www.econbiz.de/10011404429
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Facing Demographic Challenges : Pension Cuts or Tax Hikes
Kudrna, George - 2016
In this paper, we investigate two fiscal policy options to mitigate fiscal pressure arising from ageing of the Australian population: pension cuts or tax hikes. Using a computable overlapping generations model, we find that while both policy options achieve the same fiscal goal, the...
Persistent link: https://www.econbiz.de/10013001109
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Pensions, income taxes and homeownership : a cross-country analysis
Fehr, Hans; Hofmann, Maurice; Kudrna, George - 2021
Persistent link: https://www.econbiz.de/10012628848