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The 2006 Federal Budget: A Gender Analysis of the Superannuation Taxation Concessions

Author

Listed:
  • Siobhan Austen

    (Curtin University)

  • Rhonda Sharp

    (University of South Australia)

Abstract

Gender analyses of Australia’s retirement incomes policy have consistently pointed to large inequalities in the benefits received by men and women. These findings are in accordance with feminist theory, which generally identifies how gender impacts on policy measures can arise from the fact that men and women systematically occupy different economic and social positions. This paper provides new information on the gender impacts of Australia’s retirement incomes policy by examining the distributional changes in superannuation tax concessions announced in the 2006 federal budget. This information indicates that the budgetary changes provided substantial taxpayer-funded benefits to individuals who occupy the economic and social positions typically associated with men, whilst they pose additional risks to the retirement incomes of many women.

Suggested Citation

  • Siobhan Austen & Rhonda Sharp, 2007. "The 2006 Federal Budget: A Gender Analysis of the Superannuation Taxation Concessions," Australian Journal of Labour Economics (AJLE), Bankwest Curtin Economics Centre (BCEC), Curtin Business School, vol. 10(2), pages 61-77.
    • Handle: RePEc:ozl:journl:v:10:y:2007:i:2:p:61-77
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    References listed on IDEAS

    as
    1. Diana Olsberg, 2006. "Major Changes for Super, but Women are Still Ms … ing Out," Australian Accounting Review, CPA Australia, vol. 16(40), pages 47-51, November.
    2. Rhonda Sharp & Ray Broomhill, 2002. "Budgeting for Equality: The Australian Experience," Feminist Economics, Taylor & Francis Journals, vol. 8(1), pages 25-47.
    3. Therese Jefferson, 2005. "Women and Retirement Incomes in Australia: A Review," The Economic Record, The Economic Society of Australia, vol. 81(254), pages 273-291, September.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Economics of Gender; Non-labor Discrimination; Taxation and Subsidies; Externalities; Redistributive Effects; Environmental Taxes and Subsidies; Personal Income; Wealth; and Their Distributions;
    All these keywords.

    JEL classification:

    • J16 - Labor and Demographic Economics - - Demographic Economics - - - Economics of Gender; Non-labor Discrimination
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution

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