The labour supply and saving effects of superannuation tax changes

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Title The labour supply and saving effects of superannuation tax changes
Author Creedy, John; Guest, Ross
Journal Name Australian Economic Papers
Year Published 2008
Place of publication New Jersey
Publisher Blackwell
Abstract This paper investigates the effects on labour supply, consumption and savings of a change in the superannuation tax structure, involving the taxation of contributions to a fund, pre-retirement earnings of the fund, and the benefits received from the fund during retirement. The effects on lifetime plans of tax changes are investigated using a simple three-period model in which the final period is retirement. The effects of unanticipated changes, requiring revisions to plans, are examined. Although the partial effects of particular tax changes are unambiguous, the effects of allowing for a government budget constraint mean that it is difficult to predict a priori how labour supply is likely to be affected. However, private savings unambiguously fall.
Peer Reviewed Yes
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Copyright Statement Copyright 2008 Wiley-Blackwell Publishing. This is the author-manuscript version of the paper. Reproduced in accordance with the copyright policy of the publisher. The definitive version is available at
Volume 47
Issue Number 1
Page from 1
Page to 14
ISSN 0004-900X
Date Accessioned 2008-12-09
Language en_AU
Research Centre Griffith Asia Institute
Faculty Griffith Business School
Subject PRE2009-Labour Economics
Publication Type Journal Articles (Refereed Article)
Publication Type Code c1

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