Innovation in Retirement Savings Policy: The New Zealand Experience

References

• Antolin , Pablo and Whitehouse , Edward, R. 2009 . Filling the Pension Gap: Coverage and Value of Voluntary Retirement Savings , Paris : OECD Publishing .
   Google Scholar
• Attanasio , Orazio, P. , Banks , James and Wakefield , Matthew . Effectiveness of tax incentives to boost (retirement) saving: theoretical motivation and empirical evidence . The Institute for Fiscal Studies Working Paper 04/33 .
   Google Scholar
• Blundell , Richard . 1996 . Tax policy reform: why we need microeconomics . Fiscal Studies , 16 : 106 – 125 .
   Google Scholar
• Burman , Leonard E. , Gale , William G. , Hall , M. and Orszag , Peter R. Distributional effects of defined contribution plans and individual retirement accounts . Urban-Brookings Tax Policy Centre, Discussion Paper No. 16 .
   Google Scholar
• Cagan , Phillip . 1965 . The Effect of Pension Plans on Aggregate Savings: Evidence from a Sample Survey , New York : National Bureau of Economic Research .
   Google Scholar
• Dilnot , Andrew and Johnson , Paul . 1993 . The Taxation of Private Pensions , London : The Institute for Fiscal Studies .
   Google Scholar
• Edey , Malcolm and Britten-Jones , Mark . 1990 . “ Saving and investment ” . In The Australian Macro-Economy in the 1980s , Edited by: Grenville , S. 79 – 158 . Canberra : Reserve Bank of Australia .
   Google Scholar
• Fitzgerald , Vince W. and Harper , Ian R. 1992 . Superannuation – preferred or “level playing field?”– Implications for saving and the financial system . Australian Tax Forum , 9 : 193 – 258 .
   Google Scholar
• Gillion , Colin , Turner , John , Bailey , Clive and Latulippe , Denis . 2000 . Social Security Pensions: Development and Reform , Geneva : International Labour Organization .
   Google Scholar
• Goh , K. 2005 . Savings and the household balance sheet . Reserve Bank of New Zealand Bulletin , 68 : 13 – 22 .
   Google Scholar
• Inland Revenue . KiwiSaver evaluation . Annual Report 1 . July 1 2007–June 30, 2008 . Inland Revenue . http://www.ird.govt.nz
   Google Scholar
• International Monetary Fund . New Zealand: selected issues . IMF Country Report No 03/122 . May 2003 .
   Google Scholar
• Katona , George . 1965 . Private Pensions and Individual Saving , Ann Arbor : University of Michigan Press .
   Google Scholar
• Knox , David M. 1992 . The Objectives and Distribution of the Taxation Support Provided to Occupational Superannuation in Australia , Sydney : Allen and Unwin .
   Google Scholar
• Ministry of Social Development . 2004 . Assessing the adequacy of private provision for retirement: a living standards perspective . Social Policy Journal of New Zealand , 22 : 148 – 169 .
   Google Scholar
• Munnell , Alicia . 1982 . The Economics of Private Pensions , Washington : Brookings Institute .
   Google Scholar
• New Zealand Government Actuary . Report of the Government Actuary for the Year Ended 30 June 2007 . http://www.isu.govt.nz
   Google Scholar
• Organisation for Economic Co-operation and Development . 2007 . Pensions at a Glance: Public Policies across OECD Countries , Paris : OECD Publishing .
   Google Scholar
• Organisation for Economic Co-operation and Development . 2008 . OECD Private Pensions Outlook 2008 , Paris : OECD Publishing .
   Google Scholar
• PricewaterhouseCoopers . Bridging the savings gap: an evaluation of voluntary and compulsory approaches to pension reform . Research report by PricewaterhouseCoopers for the ABI . June 2005 .
   Google Scholar
• Sinfield , Adrian . Changing tax welfare . Presentation to the ESPANET Conference . November 2003 , Copenhagen.
   Google Scholar
• St John , Susan and Willmore , Larry . Two legs are better than three: New Zealand as a model for old age pensions . Paper presented to the International Research Conference on Social Security . September 2000 , Helsinki, Finland.
   Google Scholar
• Task Force on Private Provision for Retirement . Private provision for retirement: the way forward – final report . Final Report of the Task Force on Private Provision for Retirement . December 1992 .
   Google Scholar
• Thaler , Richard H. and Benartzi , Shlomo . 2004 . Save more tomorrow: using behavioral economics to increase employee saving . Journal of Political Economy , 112 : 164 – 187 .
   Web of Science ®Google Scholar
• Thaler , Richard H. and Sunstein , Cass R. 2009 . Nudge , London : Penguin Books .
   Google Scholar
• World Bank . 1994 . Averting the Old Age Crises , Oxford : Oxford University Press .
   Google Scholar
• Wills , L. and Ross , D. Exploring the retirement savings gap: an Australian perspective . The Pensions Institute, Birkbeck College, University of London, Discussion paper PI-0209 .
   Google Scholar
• Yoo , Kwang-Yeo and de Serres , Alain . Tax treatment of private pension savings in OECD countries . OECD Economic Studies No. 39, 2004/02 .
   Google Scholar