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Macroeconomic and Welfare Effects of the 2010 Changes to Mandatory Superannuation

Colleagues in the midst of a discussion

George Kudrna and Alan Woodland

In this paper we investigate the macroeconomic and welfare effects of the major changes of the mandatory superannuation reform proposed in the 2010-11 Australian federal budget. These changes include gradual increases in the mandatory employer contributions from 9 to 12 percent of gross earnings and a policy that effectively removes the concessional 15 percent tax on mandatory contributions for workers with annual taxable income of up to $37,000.


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