A CRITICAL ANALYSIS OF THE NEW TAXATION OF RETIREMENT FUND CONTRIBUTIONS

From 1 March 2016, new legislation regarding the taxation of contributions towards retirement funds has been implemented with the objectives of harmonising tax deductions and strengthening retirement savings, while maintaining the current` savings rate. The aim of this study is to establish if these...

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Veröffentlicht in:	Journal of Economic and Financial Sciences 2017-10, Vol.10 (3), p.437-456
Hauptverfasser:	Lotter, Melany, Andrew, Roxanne
Format:	Artikel
Sprache:	eng
Schlagworte:	Cost control Disposable income Funding Income taxes Lump sum Objectives Pension funds Retirement income Tax deductions Tax incentives Tax reform Taxable income Taxation
Online-Zugang:	Volltext
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