Working papers, policy reports and journal publications
Retirement Policy and Research Centre working papers, policy reports and journal publications from 2011-2021.
2021
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Fair Economic Return. Restoring equity to the social fabric of New Zealand. Size: 524.7 kB.
Document Description: By Susan St John and Terry Baucher. The FER builds on the broad base low-rate approach taken in the New Zealand tax system to provide an alternative to a Capital Gains Tax.
2020
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Reflections on the Woodhouse Legacy for the 21st Century. Size: 3.3 MB.
Document Description: By Susan St John. 51/2 Victoria University of Wellington Law Review VUWLR p. 293-312.
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WP 2020-1: Women and Retirement in a post COVID-19 world. Size: 1.5 MB.
Document Description: By Claire Dale and Susan St John. Gender pensions gaps and their causes in New Zealand, Australia and Ireland are explored.
2019
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Document Description: By Susan St John and Claire Dale. Commissioned by the Retirement Commissioner for the 2019 Retirement Income Review.
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PR 2019-2: Decumulation: Time to act . Size: 1.8 MB.
Document Description: By Susan St John and Claire Dale. Commissioned by the Retirement Commissioner for the 2019 Retirement Income Review.
2018
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Document Description: By Susan St John. This paper models how the tightening the degree of targeting, may be used to improve affordability.
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PR 2018-2: Improving intergenerational equity in New Zealand. Size: 755.8 kB.
Document Description: By M Claire Dale. Existing and anticipated regional and ethnic variation in ageing and implications for intergenerational inequity in New Zealand.
2016
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WP 2016-1: Ageing and the economics of caring. Size: 886.0 kB.
Document Description: This working paper builds on presentations by the Retirement Policy and Research Centre’s Dr M.Claire Dale, and Associate Professor Susan St John, at the NZ Dementia Summit 5-6 November 2015, Te Papa, Wellington.
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WP 2016-2: New Zealand’s KiwiSaver Lessons for Ireland . Size: 1.2 MB.
Document Description: By Susan St John for Insurance Ireland’s summit “A universal pension for Ireland” held in Dublin on 13 September 2016.
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PR 2016-1: New Zealand Superannuation policy and overseas state pensions . Size: 879.9 kB.
Document Description: By M Claire Dale and Susan St John. Commissioned by the Retirement Commission for the Retirement Commissioner’s 2016 Review of Retirement Income Policies.
2015
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WP 2015-1: NZS Affordability . Size: 559.5 kB.
Document Description: By Susan St John. This working paper examines a 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.
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WP 2015-2: Options for Dis-saving ‘Safely’. Size: 767.5 kB.
Document Description: By MC Dale. Decumulation’ and ‘dis-saving’ are terms for spending down some or all of the assets accumulated prior to retirement. Since the late 1980s’ reforms to the taxation of saving opportunities for realistic annuitisation of accumulated wealth have all but disappeared.
2014
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WP 2014-2: Turning silver to gold. Size: 1.3 MB.
Document Description: By M.Claire Dale. In New Zealand, the population aged 65+ is projected to almost double from 635,200 in 2013 to 1,100,000 before 2030. The paper anticipates increasing numbers of older citizens with enthusiasm or at least equanimity rather than dread.
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Ageing populations, retirement incomes and public policy: What really matters. Size: 337.2 kB.
Document Description: By Littlewood, Michael.
- Susan St John and M.Claire Dale,(2014). Critical policy perspectives on the law regarding benefits and pensions, in Elder Law in New Zealand. Published by Thomson Reuters.
- Susan St John (2014). What Has New Zealand's Retirement Policy Framework to Offer the International Debate. Policy Quarterly, VUW v10:3, August 2014.
- Susan St John (2014). Recalibrating New Zealand in The Piketty Phenomenon: New Zealand Perspectives, a BWB text: Capital in the Twenty-First Century.
2013
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WP 2013-1: Save as you go or Pay as you go? The age-old policy debate. Size: 633.8 kB.
Document Description: By Susan St John. The debates around how policy should change in New Zealand have been intense. One of the critical debates is about the future role of KiwiSaver and its integration with New Zealand Superannuation.
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Document Description: By Susan St John. To ensure the future fiscal sustainability of New Zealand Superannuation, raising the age of eligibility is not the only policy lever available to improve affordability, nor is it necessarily the most equitable.
2012
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WP 2012-1: New Zealand Superannuation and Overseas Pensions Reform Option 2. Size: 478.4 kB.
Document Description: By Littlewood, M and Dale, M C. Most countries accrue a citizen’s entitlements to a state-provided pension by reference to contributions, periods of employment, pay or other similar measures.
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Document Description: By Dale, M C, Hanna, J, St John, S. The current systems of funding the provision of in-home and institutional long-term care will be a considerable pressure point as the proportion of the population aged 65+ grows rapidly over the next 20 years.
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A new approach to funding the costs of New Zealand's ageing population. Size: 389.8 kB.
Document Description: Susan St John, M Claire Dale and Toni Ashton. New Zealand Population Review, 38:55-76.
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New Zealand's overseas pensions policy - Enduring anomalies and inequalities.. Size: 231.7 kB.
Document Description: M Claire Dale and Susan St John. Policy Quarterly, Vol 8, Issue 2, May 2012, pp. 54-63.
2011
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WP 2011-1: Overseas pension: The next steps. Size: 330.5 kB.
Document Description: By Dale, M C, St John, S, Littlewood, M, Smith, A. This is RPRC’s final paper on the overseas pension project.
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WP 2011-2: KiwiSaver: Four years on. Size: 881.0 kB.
Document Description: By Dale, M C, St John, S, and Littlewood, M. The working paper surveys the four years of KiwiSaver’s evolution. When the purposes are unclear, the scheme may be vulnerable to the industry determining the design of the scheme to meet its own objectives.
Earlier documents available on request
- St John, S., & Chen, Y.P. (2010). Aging of the elderly: An intragenerational funding approach to long-term care. European Papers on the New Welfare, 5 October 2010.
- WP 2010-1 Towards a more rational tax treatment of collective investment vehicles and their investors. Chamberlain, M, Littlewood
- WP 2010-2 KiwiSaver the first three years: Lessons for Ireland? St John, S, Littlewood, M, Dale, M C.
- WP 2010-3 Reform Option 1: Reforming New Zealand Superannuation for a mobile trans-Tasman population. St John, S, Dale, M C.
- WP 2010-4 Reform Option 2: New Zealand Superannuation and Overseas Pensions. Littlewood, M & Dale, M C.
- WP 2009-1 Literature review: New Zealand superannuation and overseas pensions. Dale, M C, Lazonby, A, St John, S, Littlewood, M.
- WP 2009-2 New Zealand superannuation and overseas pensions: Issues and principles for reform. Dale, M C, Lazonby, A, St John, S, Littlewood, M.
- WP 2008-1 The distributional impact of recent changes to retirement income policy - a preliminary analysis. St John, S, Littlewood, M, Meehan, L.
- PR 2009 The annuities market in New Zealand by Susan St John. Report for the Ministry of Economic Development
- PR 2009 An evaluation of "In work benefits" in New Zealand: Use of the In Work Tax Credit to encourage labour supply - implications for an ageing population by St. John, S., Dale, M., & Littlewood, M. for The Economic and Social Research Institute (ESRI) Cabinet Office, Government of Japan International Collaboration Project (2008), "Macroeconomic Perspective in Population Decline".
- PR 2009 St. John, S., Rankin, K. Escaping welfare mess? (2009) Working paper, No 267 Economics Department: University of Auckland.
- Todd, J. (2008) Superannuation task forces in the 1990s and the political accord.
- WP 2008-2 Lessons from New Zealand for Ireland's green paper on pensions by Hughes, G.
- WP 2007-1 The changing face of the Aged Care Sector in New Zealand by Lazonby, A.
- WP 2007-2 Passing the Buck, The impact of the direct deduction policy on recipients of overseas pension benefits in New Zealand by Lazonby, A.
- St John S (2007) Farewell to tax neutrality - the implications for an ageing population. Economic and Labour Relations Review, 18(1), 27-52.
- St John S (2006) The policy implications of decumulation in retirement in New Zealand (St. John, S.) A background paper for the Retirement Commission July 2006.