Pension commentaries

Expressions of the author’s opinion about a topic. For instance, policy proposals and analysis.

2021

2020

2018

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2015

2014

2012

2011

Archived Pension Commentaries 2006 - 2009 available on request:

PC 2009-2: The rationale for pre-funding ACC
Susan St John suggests we need to learn from more than 35 years of ACC history, and reach multi-party agreement on the way forward with this efficient and durable social insurance scheme.

PC 2009-1: Why does the Accident Compensation Commission have a fund?
Michael Littlewood argues that the Accident Compensation Corporation does not need to pre-fund its obligations and should move to a "pay as you go" basis.

PC 2008-3: On the relative values of KiwiSaver incentives
The case for a more generous tax treatment of KiwiSaver.

PC 2008-2: Comparing the uncomparable
Michael Littlewood's commentary, published in the National Business Review.

PC 2008-1: Employers should take charge or KiwiSaver will increase their costs
Michael Littlewood's commentary, published in the New Zealand Herald.

PC 2007-2: Taxation: Investment vehicles-There is a better way
Taxation: Investment vehicles - there is a better way. Published Independent Financial Review 11.04.07

PC 2007-1: Tax changes: tax reform fails to meet original aim (2007-1)
Tax change - tax reform fails to meet original aim. Published Independent Financial Review- 4 April 2007