Gender impact analysis and the taxation of retirement savings in Australia
Gender impact analysis of the tax transfer system makes gender issues in policies and budgets visible and enables their complexities to be revealed. By doing so, it facilitates the development of more equitable and efficient alternatives. This article provides a gender impact analysis of Australia&#...
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| Format: | Journal Article |
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Tax Institute of Australia
2015
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| Online Access: | https://www.taxinstitute.com.au/tiausttaxforum/gender-impact-analysis-and-the-taxation-of-retirement-savings-in-australia http://hdl.handle.net/20.500.11937/16923 |
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| author | Austen, Siobhan Sharp, R. Hodgson, Helen |
| author_facet | Austen, Siobhan Sharp, R. Hodgson, Helen |
| author_sort | Austen, Siobhan |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | Gender impact analysis of the tax transfer system makes gender issues in policies and budgets visible and enables their complexities to be revealed. By doing so, it facilitates the development of more equitable and efficient alternatives. This article provides a gender impact analysis of Australia's taxation and expenditure arrangements for superannuation and the age pension. By including both paid and unpaid work in the analysis, it identifies a number of critical features of the tax and transfer system that foster gender inequality. The article concludes that the gender impacts of the current policy on retirement savings and income should be addressed through a range of policy and budgetary changes. In particular, it advocates re-balancing the resourcing of superannuation tax concessions and the age pension, improving the rate of the age pension and removing the existing barriers to women's workforce participation that have been created by the income tax/family benefit system, including high childcare costs. |
| first_indexed | 2025-11-14T07:18:59Z |
| format | Journal Article |
| id | curtin-20.500.11937-16923 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-14T07:18:59Z |
| publishDate | 2015 |
| publisher | Tax Institute of Australia |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-169232017-05-30T08:03:27Z Gender impact analysis and the taxation of retirement savings in Australia Austen, Siobhan Sharp, R. Hodgson, Helen Gender impact analysis of the tax transfer system makes gender issues in policies and budgets visible and enables their complexities to be revealed. By doing so, it facilitates the development of more equitable and efficient alternatives. This article provides a gender impact analysis of Australia's taxation and expenditure arrangements for superannuation and the age pension. By including both paid and unpaid work in the analysis, it identifies a number of critical features of the tax and transfer system that foster gender inequality. The article concludes that the gender impacts of the current policy on retirement savings and income should be addressed through a range of policy and budgetary changes. In particular, it advocates re-balancing the resourcing of superannuation tax concessions and the age pension, improving the rate of the age pension and removing the existing barriers to women's workforce participation that have been created by the income tax/family benefit system, including high childcare costs. 2015 Journal Article http://hdl.handle.net/20.500.11937/16923 https://www.taxinstitute.com.au/tiausttaxforum/gender-impact-analysis-and-the-taxation-of-retirement-savings-in-australia Tax Institute of Australia restricted |
| spellingShingle | Austen, Siobhan Sharp, R. Hodgson, Helen Gender impact analysis and the taxation of retirement savings in Australia |
| title | Gender impact analysis and the taxation of retirement savings in Australia |
| title_full | Gender impact analysis and the taxation of retirement savings in Australia |
| title_fullStr | Gender impact analysis and the taxation of retirement savings in Australia |
| title_full_unstemmed | Gender impact analysis and the taxation of retirement savings in Australia |
| title_short | Gender impact analysis and the taxation of retirement savings in Australia |
| title_sort | gender impact analysis and the taxation of retirement savings in australia |
| url | https://www.taxinstitute.com.au/tiausttaxforum/gender-impact-analysis-and-the-taxation-of-retirement-savings-in-australia http://hdl.handle.net/20.500.11937/16923 |