Asset portfolio retirement decisions: the role of the tax and transfer system

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Author(s): Stephen Whelan; Kadir Atalay; Lachlan Dynan
Description: This study examined how Australia’s tax and transfer system, especially in relation to the Age Pension, impacts on household retirement choices. As the population ages, fiscal challenges created when many individuals retire from working and paying tax to drawing government funded benefits and services present some stark policy choices. Understanding how retirement decisions are shaped by the tax and transfer system is essential to developing a system that allocates resources efficiently across the economy, is consistent with principles of equity and is sustainable. Any such tax system is likely to have important implications for housing choices and housing markets.
Citation: Whelan, S., Atalay, K., Dynan, L. (2018) Asset portfolio retirement decisions: the role of the tax and transfer system, AHURI Final Report No. 298, Australian Housing and Urban Research Institute Limited, Melbourne, https://www.ahuri.edu.au/research/final-reports/298, doi:10.18408/ahuri-7311201.
DOI: doi:10.18408/ahuri-7311201
Date published: 10 May 2018
Publication type: Final Report 298
Project title: Asset portfolio retirement decisions: the role of the tax and transfer system (Project number: 73112)
Inquiry title: Inquiry into pathways to housing tax reform (Inquiry number: 41110)
Inquiry reports: Pathways to state property tax reform (Final Report)
The income tax treatment of housing assets: an assessment of proposed reform arrangements (Final Report)
Pathways to housing tax reform (Final Report)
Published by: Australian Housing and Urban Research Institute Limited
ISSN: 1834-7223
ISBN: 978-1-925334-62-3
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