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From Social Policy to Economic Policy

其他書名	Taxation Incentives for Retirement Income Savings in New Zealand (1910-2005).
出版	SSRN, 2012
URL	http://books.google.com.hk/books?id=em3HzgEACAAJ&hl=&source=gbs_api

註釋New Zealand has seen a change in policy direction from the provision of taxation incentives for retirement income savings from 1910 through to 1988, to removal of all incentives from 1988 through to 2004. In 1910 the focus was primarily on decreasing state dependency, while simultaneously assisting individuals to be self reliant. By 1988 the focus had moved to increasing efficiency and removing inequities that were present in the incumbent scheme. In 2004 and 2005 the New Zealand Government demonstrated that they are no longer opposed to providing 'incentives' to encourage retirement income savings, with the implementation of schemes targeted at the individual level and the work based level. The indication is that taxation incentives to encourage retirement savings are more likely to be witnessed in a welfarist political environment. Conversely if the political environment has a stronger neoliberal focus, the support for taxation incentives is likely to reduce.