Interaction of the age pension means test and the taxation of superannuation
The Australian social security system is probably the closest in the world to a negative income tax (NIT) or guaranteed minimum income (GMI). However, there is a difficulty in reconciling a pure NIT solution directing assistance to the most needy with the desire to encourage retirement savings generally and enhance living standards of the retired. The economic cost of means testing can be reduced by making the means test more gradual. The further step of means test abolition may be attractive...[Show more]
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