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ABSTRACT. This paper examines the way in which the tax system could be used to provide an increased claw-back of some or all of the net cost of NZS from high-income recipients. By doing so, the pressure on the working age population can be reduced, and perceptions of intergenerational equity may be enhanced. A tax claw-back has the advantage of being capable of delivering meaningful savings immediately to help address the needs of the working age population without increasing poverty rates among the old. If the rates of NZS are aligned over time especially the single sharing and married rates, further saving is possible. pp. 81–100
JEL codes: J26; J32; H55; G23

Keywords: New Zealand Superannuation; tax system; claw-back; equity

How to cite: St John, Susan (2015), "Improving the Affordability of New Zealand Superannuation," Psychosociological Issues in Human Resource Management 3(1): 81–100.

SUSAN ST JOHN
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The University of Auckland, New Zealand

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