Other publications and papers

Financial reports of the Government of New Zealand: Summarised balance sheets adjusted to show full derivatives exposures (21.4KB) 5 March 2012. Associate Professor Sue Newberry, The University of Sydney, questions the validity of the GAAP approach for a government’s accounts. (2012)

PensionBriefing: 2011-2 Part of our pensions past: The 1898 Old Age Pension (320.7KB) New Zealand introduced the old-age pension in 1898. It was one of the first countries to do so. The pension was non-contributory, payable from age 65. (2012)

PensionCommentary 2012-1: KiwiSaver: Changing the default provider regime (344.5KB) This PensionCommentary looks at the lessons to date and suggests a major change to the way in which default enrolments happen after 2014. (2012)

PensionRelease: Do the government’s accounts tell us what we need to know? (388.8KB) In a presentation on 6 March 2012, hosted by the Retirement Policy and Research Centre (RPRC), Associate Professor Sue Newberry from the University of Sydney posed the question: “Do the government‟s accounts tell us what we need to know?” (2012)

Presentation: Accounting for the government: Is GAAP a step forward or a step back? (268.9KB) Seminar 6 March 2012. Associate Professor Sue Newberry, The University of Sydney, questions the validity of the GAAP approach for a government’s accounts. (2012)

Presentation: Putting a human face on the financial services industry: What happens when it all goes wrong? (4110.1KB) Seminar 9 February 2012: When financial advice goes wrong. Aaron Bruhn, Australian National University, presents recent research on the impact of financial devastation on individual investors of inappropriate financial advice. (2012)

RPRC Update 2012 Volume 5 Issue 1 March (491.4KB) “Fuse burning on Super time bomb,” Rob Stock suggests that “a trans-Tasman pensions time bomb can be defused”. Treasury appoints Susan St John to expert panel. (2012)

Breakfast briefing presentation: It's wake-up time! (2295.6KB) Breakfast briefing: It's wake-up time! 19 April 2011. Professor Natalie Jackson, challenges New Zealand's complacency about the impact of increasing longevity and the baby-boomer bulge. (2011)

Paper: Preparing for the health and long-term care costs of an ageing population in New Zealand (877.4KB) Paper: Preparing for the health and long-term care costs of an ageing population in NZ. Susan St John and Claire Dale. UNSW 14-15 July 2011, 19th Annual Colloquium: Financing the retirement needs of an ageing population. (2011)

PensionBriefing: 2011-1 The future of Accident Compensation (ACC) (181.3KB) A one-day ACC Forum: The future of ACC, was held on 26 August 2011. This PensionBriefing provides a short summary of each presentation with links to documents and other resources. (2011)

PensionBriefing: 2011-2 Updating the NZSF investment performance numbers to 30 June 2011 (295.1KB) RPRC PensionBriefing (2010-6) estimated that the cost to taxpayers of the New Zealand Superannuation Fund since it began was about $1.9 billion at 30 June 2010. This PensionBriefing updates the analysis to 30 June 2011. (2011)

PensionCommentary 2011-1: Why does the Earthquake Commission have a fund? (480.5KB) This PensionCommentary examines the case for the existence of the EQC’s “Natural Disaster Fund”. It is the third in a series that looked first at the ACC and then at the New Zealand Superannuation Fund. (2011)

PensionRelease: Enlarged definition of family scheme income starts today (136.5KB) PensionRelease: Enlarged definition of “family scheme income” starts today (1 April 2011). The RPRC supports the principle that all income should be counted when determining eligibility for state provision. (2011)

PensionRelease: Has the New Zealand Superannuation Fund increased the government's wealth? (139.5KB) The most recent investment performance results from the New Zealand Superannuation Fund illustrate the unnecessary risks that the government runs in its presence. (2011)

PensionRelease: Yet another version of KiwiSaver? (97.7KB) PensionRelease: Yet another version of KiwiSaver? (20 October 2011). Government proposes auto-enrolment for non-KiwiSaver members in 2014. That is the fourth major revision since it was first announced. (2011)

Presentation: Budget 2011: Children, collateral damage? (1189.4KB) Presentation: Budget 2011: Children, collateral damage? Child Poverty Action Group 11th Annual Budget Breakfast. Tamaki Campus Friday 20 May 2011. (2011)

Presentation: Preparing for the health and long-term care costs of an ageing population in New Zealand (1076.3KB) Presentation: Preparing for the health and long-term care costs of an ageing population in NZ. Susan St John and Claire Dale. UNSW 14-15 July 2011, 19th Annual Colloquium: Financing the retirement needs of an ageing population. (2011)

Presentation: Wake-up time: Kiwi complacency about the costs of the ageing population (2236.1KB) Breakfast Briefing presentation: Wake-up time: Kiwi complacency about the costs of the ageing population. Presenter: Natalie Jackson, 19 April 2011. (2011)

Reflecting on the May budgets seminar presentation: Budget 2011 (460.3KB) Presentation: Budget 2011. Paul Dalziel, Professor of Economics, AERU, Lincoln University. Public seminar: Reflecting on the May budgets, the recession, and labour markets in New Zealand and Australia Friday 27 May 2011. (2011)

Reflecting on the May budgets seminar presentation: Family assistance policy (453.2KB) Presentation: Family assistance policy. Susan St John. Public seminar: Reflecting on the May budgets, the recession, and labour markets in New Zealand and Australia Friday 27 May 2011. (2011)

Reflecting on the May budgets seminar presentation: Growing apart or coming together? Australia and New Zealand since the crisis (696.2KB) Presentation: Growing apart or coming together? Australia and NZ since the crisis. Ben Spies-Butcher (Macquarie University). Public seminar: Reflecting on the May budgets, the recession, and labour markets in New Zealand and Australia Friday 27 May 2011. (2011)

Reflecting on the May budgets seminar presentation: The Budget 2011 (673KB) Presentation: The Budget 2011. Craig Elliffe (The University of Auckland Business School). Public seminar: Reflecting on the May budgets, the recession, and labour markets in New Zealand and Australia Friday 27 May 2011. (2011)

Reflecting on the May budgets seminar presentation: What would Keynes have thought of the budget? (178.1KB) Presentation: What would Keynes have thought of the budget? Professor Tim Hazledine. Public seminar: Reflecting on the May budgets, the recession, and labour markets in New Zealand and Australia Friday 27 May 2011. (2011)

Reflecting on the May budgets seminar presentation: Why I am disappointed (592.6KB) Presentation: Why I am disappointed. Associate Professor Rhema Vaithianathan (The University of Auckland Business School). Public seminar: Reflecting on the May budgets, the recession, and labour markets in New Zealand and Australia Friday 27 May 2011. (2011)

RPRC Update 2011 Volume 4 Issue 1 March (411.8KB) New definition of ‘family scheme income’ from 1st April. More tax/welfare interface issues. Working Paper 2011-1. Overseas pensions policy: the next steps. New Zealand Superannuation (NZS) and immigrants. (2011)

RPRC Update 2011 Volume 4 Issue 2 June (595.1KB) Kiwi complacency about the costs of the ageing population. 3 contributions to the RPRC’s decumulation project. RPRC hosts Dr Ben Spies-Butcher. Universal pension tackles pensioner poverty in Bolivia. (2011)

RPRC Update 2011 Volume 4 Issue 3 September (423.8KB) The future of ACC. Why does the Earthquake Commission have a fund? Preparing for our ageing population’s health and long-term care costs. Progressing the RPRCs Decumulation project. Compulsion back on the agenda? (2011)

RPRC Update 2011 Volume 4 Issue 4 December (616.4KB) Forum: After the dust has settled: The implications for KiwiSaver; Universal Pensions: RPRC presents on Hong Kong's pension problems, the latest PensionRelease and PensionBriefing; RPRC in the media. (2011)

Summary: After the dust has settled: The implications for KiwiSaver (526.3KB) Summary: After the dust has settled: The implications for KiwiSaver. 8 December 2011, the RPRC held a public forum. A panel of speakers analysed the merits of the political parties’ promises about KiwiSaver in the 2011 election campaign. (2011)

Universal pensions: The case for New Zealand (and one person’s journey) (316.5KB) Michael Littlewood gave a presentation to a conference run by the Alliance for Universal Pensions (Hong Kong) on 27 November 2011. The presentation looked at the New Zealand experience with New Zealand Superannuation. (2011)

Working paper 2011-1: Overseas Pensions Policy: The next steps (322.8KB) Working paper 2011-1: Overseas Pensions Policy: The next steps. Final paper on the overseas pension project. M Claire Dale, Susan St John, Michael Littlewood, Andrew Smith (February 2011). (2011)

Working paper 2011-2: KiwiSaver: Four years on (860.4KB) The working paper surveys the four years of KiwiSaver’s evolution. In that time, the fundamental questions around KiwiSaver’s purpose have not been resolved. (2011)

Breakfast briefing presentation: KiwiSaver and the economy: Are there design issues? (1160KB) 13 April 2010 Breakfast briefing. KiwiSaver and the economy: Are there design issues? Presenter: Bernard Hickey. Bernard is a leading financial journalist and editor with over 18 years' experience including roles with Reuters, the Financial Times Group an (2010)

Breakfast briefing presentation: KiwiSaver turns 3 - are we celebrating? (439KB) Breakfast briefing: KiwiSaver turns 3 - are we celebrating? 3 November 2010. Presenters: Craig Ansley (Savings Working Group), Alasdair Thompson (Chief Executive, EMA Northern) and Michael Littlewood (RPRC). (2010)

Media Release: 2010-11 The cost of New Zealand Superannuation can be reduced (131KB) Media Release: 2010-11 The cost of New Zealand Superannuation can be reduced. Putting New Zealand superannuitants on a different tax scale might have merit and make the scheme more affordable and equitable for the future (2010)

Media release: 2010-12 Retirement review welcome (24.9KB) Media release: 2010-12 Retirement review welcome. Susan St John says raising the age of entitlement must be part of the national discussion, along with all other aspects of the design of New Zealand Superannuation. (2010)

Overseas Pensions Forum Presentation: An explanation of the "Direct Deduction" policy (140.4KB) New Zealand superannuation and overseas pensions: Issues and principles for reform. The Retirement Policy and Research Centre (RPRC) in association with the Human Rights Commission (HRC), the Centre for Accounting, Governance and Taxation Research (CAGTR) (2010)

Overseas Pensions Forum Presentation: Andrew Smith (405.1KB) New Zealand superannuation and overseas pensions: Options for reform. Retirement Policy and Research Centre in association with the Human Rights Commission. The forum was held Wednesday 24 February 2010 at The University of Auckland Business School. Forum (2010)

Overseas Pensions Forum Presentation: Bob Stevens, Irish and Canadian Pensions (42.9KB) New Zealand superannuation and overseas pensions: Options for reform. Retirement Policy and Research Centre in association with the Human Rights Commission. The forum was held Wednesday 24 February 2010 at The University of Auckland Business School. Forum (2010)

Overseas Pensions Forum Presentation: Discrimination: A Human Rights issue (358.2KB) New Zealand superannuation and overseas pensions: Issues and principles for reform. The Retirement Policy and Research Centre (RPRC) in association with the Human Rights Commission (HRC), the Centre for Accounting, Governance and Taxation Research (CAGTR) (2010)

Overseas Pensions Forum Presentation: Individual stories from those adversely affected by current policy: Carl Horn (119.5KB) New Zealand superannuation and overseas pensions: Issues and principles for reform. The Retirement Policy and Research Centre (RPRC) in association with the Human Rights Commission (HRC), the Centre for Accounting, Governance and Taxation Research (CAGTR) (2010)

Overseas Pensions Forum Presentation: Individual stories from those adversely affected by current policy: Philip Meguire (214.4KB) New Zealand superannuation and overseas pensions: Issues and principles for reform. The Retirement Policy and Research Centre (RPRC) in association with the Human Rights Commission (HRC), the Centre for Accounting, Governance and Taxation Research (CAGTR) (2010)

Overseas Pensions Forum Presentation: Individual stories from those adversely affected by current policy: Ruth Humphrey (254.2KB) New Zealand superannuation and overseas pensions: Issues and principles for reform. The Retirement Policy and Research Centre (RPRC) in association with the Human Rights Commission (HRC), the Centre for Accounting, Governance and Taxation Research (CAGTR) (2010)

Overseas Pensions Forum Presentation: Introduction to the forum (484.1KB) New Zealand superannuation and overseas pensions: Issues and principles for reform. The Retirement Policy and Research Centre (RPRC) in association with the Human Rights Commission (HRC), the Centre for Accounting, Governance and Taxation Research (CAGTR) (2010)

Overseas Pensions Forum Presentation: John Albers, AOW Lobby Group (47KB) New Zealand superannuation and overseas pensions: Options for reform. Retirement Policy and Research Centre in association with the Human Rights Commission. The forum was held Wednesday 24 February 2010 at The University of Auckland Business School. Forum (2010)

Overseas Pensions Forum Presentation: Opening Address (108.5KB) New Zealand superannuation and overseas pensions: Options for reform. Retirement Policy and Research Centre in association with the Human Rights Commission. The forum was held Wednesday 24 February 2010 at The University of Auckland Business School. Forum (2010)

Overseas Pensions Forum Presentation: Options for reform of section 70 and the "Direct Deduction Policy" (336.7KB) New Zealand superannuation and overseas pensions: Options for reform. Retirement Policy and Research Centre in association with the Human Rights Commission. The forum was held Wednesday 24 February 2010 at The University of Auckland Business School. Forum (2010)

Overseas Pensions Forum Presentation: Outline of the RPRC research and introducing the options (328.2KB) New Zealand superannuation and overseas pensions: Issues and principles for reform. The Retirement Policy and Research Centre (RPRC) in association with the Human Rights Commission (HRC), the Centre for Accounting, Governance and Taxation Research (CAGTR) (2010)

Overseas Pensions Forum Presentation: Peter van Bussel, Pensions Benefits & Tax Agency (30.6KB) New Zealand superannuation and overseas pensions: Options for reform. Retirement Policy and Research Centre in association with the Human Rights Commission. The forum was held Wednesday 24 February 2010 at The University of Auckland Business School. Forum (2010)

Overseas Pensions Forum Presentation: Ruth Humphrey, Marital discrimination and the Direct Deduction Policy (74.7KB) New Zealand superannuation and overseas pensions: Options for reform. Retirement Policy and Research Centre in association with the Human Rights Commission. The forum was held Wednesday 24 February 2010 at The University of Auckland Business School. Forum (2010)

Overseas Pensions Forum Presentation: Setting the scene: The 2009 amendments to New Zealand Superannuation and Retirement Income Amendment Act (465.8KB) New Zealand superannuation and overseas pensions: Issues and principles for reform. The Retirement Policy and Research Centre (RPRC) in association with the Human Rights Commission (HRC), the Centre for Accounting, Governance and Taxation Research (CAGTR) (2010)

Overseas Pensions Forum Presentation: Susan St John (443.8KB) New Zealand superannuation and overseas pensions: Options for reform. Retirement Policy and Research Centre in association with the Human Rights Commission. The forum was held Wednesday 24 February 2010 at The University of Auckland Business School. Forum (2010)

Overseas Pensions Forum Presentation: Sylvia Bell (308.3KB) New Zealand superannuation and overseas pensions: Options for reform. Retirement Policy and Research Centre in association with the Human Rights Commission. The forum was held Wednesday 24 February 2010 at The University of Auckland Business School. Forum (2010)

Paper: Best practice in smoothing the tax burden: The New Zealand experience (391.2KB) Paper: Best practice in smoothing the tax burden: The New Zealand experience. Kuala Lumpur – Employees' Provident Fund conference 14-15 July 2010. 1. Pre-funding New Zealand Superannuation. The RPRC's Michael Littlewood spoke at a conference in Kuala Lump (2010)

Paper: National Strategy for financial literacy and retirement savings: the New Zealand experience (652.5KB) Paper: National Strategy for financial literacy and retirement savings: the New Zealand experience. Kuala Lumpur – Employees' Provident Fund conference 14-15 July 2010. 2. New Zealand's national financial literacy strategy. The RPRC's Michael Littlewood s (2010)

Paper: Notes for Overseas Pensions Forum 24 February 2010. New Zealand Superannuation and Overseas Pensions: Reform options 1 and 2 (307.1KB) New Zealand superannuation and overseas pensions: Options for reform. Retirement Policy and Research Centre in association with the Human Rights Commission. The forum was held Wednesday 24 February 2010 at The University of Auckland Business School. Notes (2010)

Paper: Reforming New Zealand superannuation for a mobile trans-Tasman population (996.1KB) St John, S, Dale, M. Reforming New Zealand superannuation for a mobile trans-Tasman population. 18th Annual Colloquium of Superannuation Researchers: Retirement saving choices: challenges for indviduals, industry and public policy. UNSW Sydney 12-13 July. (2010)

PensionBriefing: 2010-1 How much do New Zealanders invest in residential rental properties? (312.2KB) 2010-1 How much do New Zealanders invest in residential rental properties? The Tax Working Group's 2010 report claimed that New Zealanders over-invested in residential rental properties. The report suggested that the $55 billion in listed local shares com (2010)

PensionBriefing: 2010-2 What do New Zealanders own and owe? (249KB) 2010-2 What do New Zealanders own and owe? News from SoFIE 2004-2006. The RPRC's latest PensionBriefing looks at the assets and liabilities of all New Zealand households over 2001-2006. In a 2009 Treasury report, key findings at 2006 include: less than ha (2010)

PensionBriefing: 2010-3 A comment on investment income, tax, welfare benefits and the 2010 Budget (201.5KB) 2010-3 A comment on investment income, tax, welfare benefits and the 2010 Budget. The 2010 Budget changed some aspects of the tax treatment of investment income, but its focus on rationalising the top tax rates and on property investment means there is mo (2010)

PensionBriefing: 2010-4 How much will New Zealand Superannuation really cost? (239.6KB) 2010-4 How much will New Zealand Superannuation really cost? When discussing the future affordability of government expenditure on the old like New Zealand Superannuation, what matters is whether New Zealand's economic output grows sufficiently to support (2010)

PensionBriefing: 2010-5 Household wealth in Australia and New Zealand (225KB) 2010-5 Household wealth in Australia and New Zealand. The debate in New Zealand about compulsory private provision has restarted. Advocates for compulsion point to Australia as a success story; it has had full compulsion for 18 years and a lesser version. (2010)

PensionBriefing: 2010-6 Updating the NZSF investment performance numbers (165.6KB) Raising the age of eligibility for New Zealand Superannuation is widely seen as necessary for fiscal sustainability. The Retirement Commissioner has reinforced this view in her 2010 Report. (2010)

PensionBriefing: 2010-7 Improving the affordability and equity of New Zealand Superannuation (439.9KB) Raising the age of eligibility for New Zealand Superannuation is widely seen as necessary for fiscal sustainability. The Retirement Commissioner has reinforced this view in her 2010 Report. (2010)

Presentation: Best Practice in Smoothing the Tax Burden: the New Zealand experience (376KB) Presentation: Best Practice in Smoothing the Tax Burden: the New Zealand experience. Kuala Lumpur – Employees' Provident Fund conference 14-15 July 2010. 1. Pre-funding New Zealand Superannuation. The RPRC's Michael Littlewood spoke at a conference in Kua (2010)

Presentation: Beware the "Insurance" Model for Unemployment Benefits: Cautionary Evidence from the Canadian Experience (201.3KB) 2010 Unemployment insurance seminar: Thursday 24 June 2010, the Economics Department, Retirement Policy and Research Centre, and the Public Policy Group co-hosted the seminar: Beware the “Insurance” Model for Unemployment Benefits: Cautionary Evidence fro (2010)

Presentation: Family policy, care of children and social inclusion: The New Zealand experience (353.1KB) Family policy, care of children and social inclusion: The New Zealand experience. 25 October 2010 presentation by Susan St John to Brotherhood of St Laurence, Melbourne. (2010)

Presentation: National Strategy for financial literacy: the New Zealand experience (521.1KB) Presentation: National Strategy for financial literacy: the New Zealand experience. Kuala Lumpur – Employees' Provident Fund conference 14-15 July 2010. 2. New Zealand's national financial literacy strategy. The RPRC's Michael Littlewood spoke at a confer (2010)

Presentation: Welfare reform: Alternative views on the options (699.6KB) Welfare reform: Alternative views on the options. 26 November 2010 presentation by Susan St John to Institute of Policy Studies, University of Victoria Wellington. (2010)

Presentation: What is it with compulsory saving? (584.8KB) LEANZ presentation in Wellington, 20 September 2010. What is it with compulsory saving? the RPRC's Michael Littlewood gave a presentation to a well-attended meeting of the Law and Economics Association (LEANZ) in Wellington. (2010)

Presentation: Why not just fix child poverty? (1126.1KB) Fabian Society 30 August 2010. Susan S John questions, Why not just fix child poverty? Susan St John and Sue Bradford examined poverty and welfare in New Zealand. Susan St John challenged simplistic thinking on the left concerning their "lazy" endorsement (2010)

Press release: Beware the "Insurance" Model for unemployment benefits: Cautionary evidence from the Canadian experience (100.2KB) 2010 Unemployment insurance seminar: Thursday 24 June 2010, the Economics Department, Retirement Policy and Research Centre, and the Public Policy Group co-hosted the seminar: Beware the “Insurance” Model for Unemployment Benefits: Cautionary Evidence fro (2010)

Rethinking welfare for the 21st century: Forum proceedings (2720.5KB) Editors: Dale, M, St John, S, Humpage, L, O'Brien, M, Timmins, J (2010). Rethinking welfare for the 21st century: Forum proceedings. Report from the forum held 10 September 2010 at The University of Auckland Business School. (2010)

RPRC Update 2010 Volume 3 Issue 1 March (343.5KB) International issues and reciprocal social security agreements. Herald: Level of inequality is not acceptable. Taxing CIVs and investors. Overseas pension time bomb: A reality-based scenario. Prefunding, the NZS case study. (2010)

RPRC Update 2010 Volume 3 Issue 2 June (310.3KB) KiwiSaver, the first three years: Lessons for Ireland? Evidence-based evaluation of social policy. PensionReforms upgrades its site. Retirement Commission’s 2010 Retirement Income Review. (2010)

RPRC Update 2010 Volume 3 Issue 3 September (537.2KB) What is it about compulsory saving? The debate about pre-funding goes on. NZs retirement pensions discussed in Kuala Lumpur. Reform of NZS for a mobile Trans-Tasman population. Lessons from Australia? Fabian Society meeting: Why not just fix child poverty? (2010)

RPRC Update 2010 Volume 3 Issue 4 December (652.1KB) KiwiSaver turns 3: are we celebrating? Susan St John presents at Brotherhood of St Laurence's forum on social inclusion, Melbourne. Retirement Review 2010 and overseas pensions issue. (2010)

Submission: Social assistance integrity: defining family income (369.5KB) Submission on the discussion paper by the Treasury and Inland Revenue: Social assistance integrity: defining family income, October 2010. (2010)

Welfare forum presentation biographies and abstracts (223.5KB) Welfare forum: Rethinking welfare for the twenty-first century. co-hosted by The University of Auckland's Retirement Policy and Research Centre, Public Policy Group and Departments of Economics and Sociology, and by Child Poverty Action Group. Date: Frida (2010)

Welfare forum presentation: Child deprivation in Australia: Findings and implications for welfare reform (314.2KB) Welfare forum: Rethinking welfare for the twenty-first century. co-hosted by The University of Auckland's Retirement Policy and Research Centre, Public Policy Group and Departments of Economics and Sociology, and by Child Poverty Action Group. Date: Frida (2010)

Welfare forum presentation: General labour market picture in New Zealand (516.5KB) Welfare forum: Rethinking welfare for the twenty-first century. co-hosted by The University of Auckland's Retirement Policy and Research Centre, Public Policy Group and Departments of Economics and Sociology, and by Child Poverty Action Group. Date: Frida (2010)

Welfare forum presentation: Issues and implications for Māori in the reform process (410.6KB) Welfare forum: Rethinking welfare for the twenty-first century. co-hosted by The University of Auckland's Retirement Policy and Research Centre, Public Policy Group and Departments of Economics and Sociology, and by Child Poverty Action Group. Date: Frida (2010)

Welfare forum presentation: Listening to sole parents - lessons from Australia's "welfare to work" reforms (897KB) Welfare forum: Rethinking welfare for the twenty-first century. co-hosted by The University of Auckland's Retirement Policy and Research Centre, Public Policy Group and Departments of Economics and Sociology, and by Child Poverty Action Group. Date: Frida (2010)

Welfare forum presentation: New Zealand context (106.9KB) Welfare forum: Rethinking welfare for the twenty-first century. co-hosted by The University of Auckland's Retirement Policy and Research Centre, Public Policy Group and Departments of Economics and Sociology, and by Child Poverty Action Group. Date: Frida (2010)

Welfare forum presentation: Political realities and strategies (70.2KB) Welfare forum: Rethinking welfare for the twenty-first century. co-hosted by The University of Auckland's Retirement Policy and Research Centre, Public Policy Group and Departments of Economics and Sociology, and by Child Poverty Action Group. Date: Frida (2010)

Welfare forum presentation: Public attitudes and how we should "frame" the debate (1266.3KB) Welfare forum: Rethinking welfare for the twenty-first century. co-hosted by The University of Auckland's Retirement Policy and Research Centre, Public Policy Group and Departments of Economics and Sociology, and by Child Poverty Action Group. Date: Frida (2010)

Welfare forum presentation: Reframing the social inclusion debate for the 21st century (350.4KB) Welfare forum: Rethinking welfare for the twenty-first century. co-hosted by The University of Auckland's Retirement Policy and Research Centre, Public Policy Group and Departments of Economics and Sociology, and by Child Poverty Action Group. Date: Frida (2010)

Welfare forum presentation: Welcome and context (799.2KB) Welfare forum: Rethinking welfare for the twenty-first century. co-hosted by The University of Auckland's Retirement Policy and Research Centre, Public Policy Group and Departments of Economics and Sociology, and by Child Poverty Action Group. Date: Frida (2010)

Welfare forum presentation: Welfare reform: Changing the way we account for taxes and benefits (192.8KB) Welfare forum: Rethinking welfare for the twenty-first century. co-hosted by The University of Auckland's Retirement Policy and Research Centre, Public Policy Group and Departments of Economics and Sociology, and by Child Poverty Action Group. Date: Frida (2010)

Welfare forum presentation: Where has the WWG got to? (434.6KB) Welfare forum: Rethinking welfare for the twenty-first century. co-hosted by The University of Auckland's Retirement Policy and Research Centre, Public Policy Group and Departments of Economics and Sociology, and by Child Poverty Action Group. Date: Frida (2010)

Working Paper 2010-1: Towards a more rational tax treatment of collective investment vehicles and their investors (449.4KB) Working Paper 2010-1. Chamberlain, M, Littlewood, M (2010) Towards a more rational tax treatment of collective investment vehicles and their investors. The RPRC's latest working paper explores the New Zealand income tax trea (2010)

Working Paper 2010-2: KiwiSaver the first three years: Lessons for Ireland? (1009.1KB) Working Paper 2010-2: St John, S, Littlewood, M, Dale, M C (2010) KiwiSaver the first three years: Lessons for Ireland? In June 2010, Susan St John presented this RPRC working paper at Trinity College Dublin (2010)

Working paper 2010-3: Reform Option 1: Reforming New Zealand Superannuation for a mobile trans-Tasman population (822.3KB) Working paper 2010-3: Reform Option 1: Reforming New Zealand Superannuation for a mobile trans-Tasman population. St John, S, Dale, M C. (2010)

Working paper 2010-4: Reform Option 2: New Zealand Superannuation and Overseas Pensions (284.9KB) Working paper 2010-4: Reform Option 2: New Zealand Superannuation and Overseas Pensions. Littlewood, M & Dale, M C. (2010)

2009 ACC Forum presentation: Accounting for accidents: Social costs of personal injuries (164.9KB) 2009 ACC forum: ACC debate: How do we pay for the ACC? Accounting for accidents: Social costs of personal injuries (Supporting Paper) - The ACC is a unique international institution and deserves the best opportunity to succeed. How are we perceived inter (2009)

2009 ACC Forum presentation: ACC's funding position (432.2KB) 2009 ACC forum: ACC debate: How do we pay for the ACC? ACC’s funding position - A review of the main ACC accounts and the implications on the levy rates of the decision to fully fund the Scheme. Why fully funding of the ACC’s accounts levies is important. (2009)

2009 ACC Forum presentation: Final Comments. Presenter: Dr Brian Easton (46.9KB) 2009 ACC forum: ACC debate: How do we pay for the ACC? Final Comments. Presenter: Dr Brian Easton (2009)

2009 ACC Forum presentation: Welcome, and ACC chronology (294.5KB) 2009 ACC forum: ACC debate: How do we pay for the ACC? Welcome, and ACC chronology. Presenter: Susan St John (Co-director, Retirement Policy and Research Centre) Introductory comments: Setting the scene; recent events and the purpose of the ACC Forum. Pre (2009)

2009 ACC Forum presentation: What can history and politics teach us? (513.3KB) 2009 ACC forum: ACC debate: How do we pay for the ACC? What can history and politics teach us? - The Woodhouse vision was never one of full prefunding, but the role of the reserves has been contentious and misunderstood. Does history suggest that some res (2009)

2009 ACC Forum presentation: Why does ACC need a fund? (208KB) 2009 ACC forum: ACC debate: How do we pay for the ACC? Why does ACC need a fund? - Isn’t PAYG better? ACC is a department of the government so why not run its finances in the same way as other government departments? More specifically, why must ACC comply (2009)

2009 ACC Forum supporting paper: Accounting for accidents: Social costs of personal injuries (145.5KB) 2009 ACC forum: ACC debate: How do we pay for the ACC? Accounting for accidents: Social costs of personal injuries (Supporting Paper) - The ACC is a unique international institution and deserves the best opportunity to succeed. How are we perceived inter (2009)

Breakfast briefing presentation: Do we have any idea whether Kiwi households are saving or dissaving? (1639.8KB) 9 November 2009. Do we have any idea whether Kiwi households are saving or dissaving? Presenter: Dr Grant Scobie (principal advisor to Treasury, previously Professor of Economics at the University of Waikato). Despite intense debate on the issues of house (2009)

Breakfast briefing presentation: Observations and lessons from the 2008 meltdown (201.9KB) 24 February 2009. Observations and lessons from the 2008 meltdown. Who is responsible for the mess. Presenter: Michael Chamberlain BSc, FIA, FNZSA, is an actuary, an adviser to large investors on strategy, and is also part-owner of Aventine, the managers (2009)

Breakfast briefing presentation: The economics of prefunding New Zealand Superannuation (365.9KB) 28 April 2009. The economics of prefunding New Zealand Superannuation. Presenter: Professor Tim Hazledine (The University of Auckland Business School). Professor Hazledine’s guiding principle as an economist is that sustainability in the fullest sense is (2009)

Commentary: The future of New Zealand Superannuation - thinking the unthinkable (92.5KB) Commentary: Susan St John: The Independent 26 November 2009 Debate in the Independent. The future of New Zealand Superannuation - thinking the unthinkable (2009)

Paper: Escaping the welfare mess? (443.6KB) St John, S, Rankin, K, Escaping the welfare mess? Working paper, No 267 Economics Department: The University of Auckland 2009. (2009)

Paper: The annuities market in New Zealand (148.4KB) St John, S (October 2009). The annuities market in New Zealand. The report prepared for the Ministry of Economic Development notes that very little attention has been given to the decumulation process facilitated by drawdown and annuity products. (2009)

PensionBriefing: 2009-1 International comparison of poverty amongst the elderly (176.9KB) 2009-1 International comparison of poverty amongst the elderly. This briefing paper examines some New Zealand implications of a 2008 OECD report Growing Unequal? Income distribution and poverty in OECD countries. (2009)

PensionBriefing: 2009-2 Superannuation schemes, tax and "income" (173KB) 2009-2 Superannuation schemes, tax and "income". This briefing paper describes the different types of superannuation schemes that New Zealand now has, and the different definitions of "income" that may affect income tax and the interaction between individ (2009)

PensionBriefing: 2009-3 Structuring remuneration to maximise value through "salary sacrifice" (140.5KB) 2009-3 Structuring remuneration to maximise value through "salary sacrifice". This briefing paper outlines the way in which remuneration can be structured to maximise the net income without extra cost to employers. It takes the example of an employee rece (2009)

PensionBriefing: 2009-4 If I won $5 million (165.7KB) 2009-4 If I won $5 million. Structuring investments to maximise after-tax income illustrates the growth of complexity and resulting inequities in the current tax environment. PIEs and registered superannuation schemes can be used to structure investments (2009)

PensionBriefing: 2009-5 Universal New Zealand Superannuation and tax: implications for sustainability (199.8KB) 2009-5 Universal New Zealand Superannuation and tax: implications for sustainability. New Zealand has a universal state pension for all residents from age 65 who satisfy minimal residency tests. The simplicity and efficiency gains of paying a relatively g (2009)

PensionBriefing: 2009-6 Modelling the distributional aspects of KiwiSaver: methodology and results (374.9KB) 2009-6 Modelling the distributional aspects of KiwiSaver: methodology and results. The taxpayer-funded subsidies to KiwiSaver are distributed to members based on the contributions made by individuals and their employers. Over time, the subsidies that rela (2009)

PensionCommentary 2009-1: Why does the Accident Compensation Corporation have a fund? (233.8KB) PensionCommentary 2009-1: Why does the Accident Compensation Corporation 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. (2009)

PensionCommentary 2009-2: The rationale for pre-funding ACC (670.2KB) PensionCommentary: 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. (2009)

PensionReforms September 2009 (186.9KB) The latest World Bank report reviewed. Top ten most viewed abstracts. PensionReforms now on Twitter. Reports now cover aspects of 43 different countries’ pension arrangements. (2009)

PensionRelease: People with overseas pensions penalised (139.1KB) PensionRelease: People with overseas pensions penalised (27 Nov 2009). WP 2009-2 finds that New Zealand is generous to its pensioners who leave to live overseas, but not to those who come to work in New Zealand with overseas pensions (2009)

PensionRelease: Why does the Accident Compensation Corporation have a fund? (70.3KB) Press Release - PC Does the ACC need a fund? argues against pre-funding the ACC August 2009 (2009)

Presentation: Retirement issues in New Zealand: What has happened to evidence based policymaking? (311.3KB) Retirement issues in New Zealand: What has happened to evidence based policymaking? LEANZ seminar, Auckland, 28 June 2009 (2009)

Presentation: Super futures? (1463.6KB) The AGM Government Superannuitants Association GSA. Susan St John: GSA Newsletter No. 80, 5 September 2009. Super futures? (2009)

Press Release: Executive Summary - WP 2009-2 provides an overview of the complex issues of pension portability and some directions for reform (186.8KB) Press Release: Executive Summary - WP 2009-2 provides an overview of the complex issues of pension portability and some directions for reform (2009)

Press Release: PB 2009-1 OECD's Report "Growing Unequal" shows aged Kiwis faring well (144.6KB) Press Release: PB 2009-1 OECD's Report "Growing Unequal" shows aged Kiwis faring well April 2009 (2009)

Press Release: PB 2009-5 NZS suggests that welfare and tax systems need to be considered together (122.7KB) Press Release: PB 2009-5 NZS suggests that welfare and tax systems need to be considered together August 2009 (2009)

RPRC tax symposium summary (162.7KB) 2009 RPRC tax symposium: Tax, saving, welfare and retirement held 16 July at The University of Auckland Business School, co-sponsored by the Retirement Commission. (2009)

RPRC Update 2009 Volume 2 Issue 1 March (176.7KB) RPRC Breakfast Briefing: Observations and lessons from the 2008 meltdown. KiwiSaver changes are welcomed. In-work benefits: an RPRC report for Japan. Escaping the welfare mess? Five strategies for the Government to consider. (2009)

RPRC Update 2009 Volume 2 Issue 2 June (287.4KB) Tax, saving, welfare and retirement: Have we lost our way? Literature Review: NZ Superannuation and Overseas Pensions. Payment of NZ Super and Veterans Pension overseas. A critical look at American giving culture. Retirement Commission project for RPRC. (2009)

RPRC Update 2009 Volume 2 Issue 3 September (242KB) Pension portability. RPRC’s submissions on the Taxation Bill and Social Assistance Amendment Bill. A close look at NZ’s superannuation and tax systems. The Prime Minister states his focus on tax. Why does the Accident Compensation Corporation have a fund? (2009)

RPRC Update 2009 Volume 2 Issue 4 December (354.1KB) Do we have any idea whether Kiwi households are saving or dissaving? The annuities market in NZ. RPRC contributes to “Grey Debate”. GSA and Super Futures. Modelling distributional aspects of KiwiSaver. The Tax Working Group (TWG). How do we pay for ACC? (2009)

Social insurance and the ACC Summit presentation: The rationale for funding ACC? Part 2 (375KB) Social Insurance and the ACC Summit: Reviewing New Zealand's Accident Compensation System, in Wellington, 29–30 June 2009. The rationale for funding ACC? Part 2. Susan St John. (2009)

Social insurance and the ACC Summit presentation: Why pre-fund the ACC? (224.3KB) Social Insurance and the ACC Summit: Reviewing New Zealand's Accident Compensation System, in Wellington, 29–30 June 2009. Why pre-fund the ACC?, Michael Littlewood. Four key points: 1. A thought experiment -New Zealand Limited; 2. Borrowing to invest -a (2009)

Social statistics data workshop presentation: POSS possibilities: setting the data free (333.9KB) Conal Smith, POSS possibilities: setting the data free. RPRC held a Social Statistics Data Workshop on 10 June 2009. This was a unique opportunity for staff and postgraduate students to interact with Statistics New Zealand and to get hands-on assistance a (2009)

Social statistics data workshop presentation: The linked employer employee database: A research perspective (173.7KB) Dean Hyslop, The linked employer employee database: A research perspective. RPRC held a Social Statistics Data Workshop on 10 June 2009. This was a unique opportunity for staff and postgraduate students to interact with Statistics New Zealand and to get h (2009)

Social statistics data workshop presentation: Work, knowledge and skills (127.7KB) Peter Gardiner, Work, knowledge and skills. RPRC held a Social Statistics Data Workshop on 10 June 2009. This was a unique opportunity for staff and postgraduate students to interact with Statistics New Zealand and to get hands-on assistance and provide f (2009)

Social statistics data workshop workbook: Hands on the data - working with CURFs (320.4KB) Conal Smith, Hands on the data - Working with CURFs workbook. RPRC held a Social Statistics Data Workshop on 10 June 2009. This was a unique opportunity for staff and postgraduate students to interact with Statistics New Zealand and to get hands-on assist (2009)

Submission on the Social Assistance (Payment of NZ Superannuation and Veterans Pension Overseas) Amendment Bill (311.9KB) Submission on the Social Assistance (Payment of New Zealand Superannuation and Veterans Pension Overseas) Amendment Bill, May 2009 (2009)

Submission on the Taxation (Consequential Rate Alignment and Remedial Matters) Bill (277.1KB) Submission on the Taxation (Consequential Rate Alignment and Remedial Matters) Bill, August 2009 (2009)

Working Paper 2009-1: Literature review: New Zealand superannuation and overseas pensions (1194.4KB) Working Paper 2009-1. Dale, M C, Lazonby, A, St John, S, Littlewood, M. (2009) Literature review: New Zealand superannuation and overseas pensions (Part One of a two part project by the RPRC for the Human Rights Commission). (2009)

Working Paper 2009-2: New Zealand superannuation and overseas pensions: Issues and principles for reform (1017.3KB) Working Paper 2009-2. Dale, M C, St John, S, Littlewood, M (2009) New Zealand superannuation and overseas pensions: Issues and principles for reform. (Part Two of a two part project by the RPRC for the Human Rights Commission. (2009)

2008 RPRC symposium paper: Cabinet papers before release of Government Economic Statement on 17 December 1987 (64.7KB) Cabinet papers before release of Government Economic Statement on 17 December 1987. Sir Roger Douglas (former Minister of Finance). RPRC symposium: Retirement income policies in New Zealand - looking back and looking forward, 16 April 2008. (2008)

2008 RPRC symposium paper: KiwiSaver: The impact on the fund management/advisor sector (188.2KB) KiwiSaver: The impact on the fund management/advisor sector. Michael Chamberlain (Actuary and director, Aventine Limited). RPRC symposium: Retirement income policies in New Zealand - looking back and looking forward, 16 April 2008. (2008)

2008 RPRC symposium paper: Lessons from New Zealand for Ireland’s green paper on pensions (403KB) Lessons from New Zealand for Ireland’s green paper on pensions. Professor Gerry Hughes. RPRC symposium: Retirement income policies in NZ - looking back and looking forward, 16 April 2008. (2008)

2008 RPRC symposium paper: The Task Forces of the 1990s and the 1993 Accord (263.4KB) The Task Forces of the 1990s and the 1993 Accord. Jeff Todd (former Chair, 1992 Task Force and 1997 Periodic Report Group). RPRC symposium: Retirement income policies in New Zealand - looking back and looking forward, 16 April 2008. (2008)

2008 RPRC symposium presentation: Intervention in household saving decisions (118.5KB) Intervention in household saving decisions. Dr Trinh Le (Economist, New Zealand Institute of Economic Research). RPRC symposium: Retirement income policies in New Zealand - looking back and looking forward, 16 April 2008. (2008)

2008 RPRC symposium presentation: KiwiSaver: The impact on the fund management/advisor sector (232.6KB) KiwiSaver: The impact on the fund management/advisor sector. Michael Chamberlain (Actuary and director, Aventine Limited). RPRC symposium: Retirement income policies in New Zealand - looking back and looking forward, 16 April 2008. (2008)

2008 RPRC symposium presentation: KiwiSaver’s contribution to employment relations (78.2KB) KiwiSaver’s contribution to employment relations. Paul Mackay (Employment Relations at BusinessNZ). RPRC symposium: Retirement income policies in New Zealand - looking back and looking forward, 16 April 2008. (2008)

2008 RPRC symposium presentation: Learning from other countries on pension age (25.7KB) Learning from other countries on pension age. Alison O'Connell. RPRC symposium: Retirement income policies in New Zealand - looking back and looking forward, 16 April 2008. (2008)

2008 RPRC symposium presentation: Lessons from New Zealand for Ireland’s green paper on pensions (204KB) Lessons from New Zealand for Ireland’s green paper on pensions. Professor Gerry Hughes. RPRC symposium: Retirement income policies in NZ - looking back and looking forward, 16 April 2008. (2008)

2008 RPRC symposium presentation: NZ retirement planning: Lessons from the UK (1758.9KB) NZ retirement planning: Lessons from the UK. Paul King (Independent Consultant). RPRC symposium: Retirement income policies in New Zealand - looking back and looking forward, 16 April 2008. (2008)

2008 RPRC symposium presentation: Retirement income policies: Looking both sides of the Tasman (27.1KB) Retirement income policies: Looking both sides of the Tasman. Angela MacRae (Australia former Secretariat Manager, 1992 Task Force). RPRC symposium: Retirement income policies in New Zealand - looking back and looking forward, 16 April 2008. (2008)

2008 RPRC symposium presentation: Security in retirement for New Zealanders (101.1KB) Security in retirement for New Zealanders. Hon Dr Michael Cullen (Minister of Finance). RPRC symposium: Retirement income policies in New Zealand - looking back and looking forward, 16 April 2008. (2008)

2008 RPRC symposium presentation: The future of the New Zealand retirement income system: Some reflections (139.4KB) The future of the New Zealand retirement income system: Some reflections. Professor John Gibson (Professor of Economics, University of Waikato). RPRC symposium: Retirement income policies in New Zealand - looking back and looking forward, 16 April 2008. (2008)

2008 RPRC symposium presentation: The Retirement Commission and the 2007 Review of Retirement Income Policy (23.4KB) The Retirement Commission and the 2007 Review of Retirement Income Policy. Diana Crossan (Retirement Commissioner). RPRC symposium: Retirement income policies in New Zealand - looking back and looking forward, 16 April 2008. (2008)

2008 RPRC symposium presentation: The role of savings in the New Zealand economy (57.1KB) The role of savings in the New Zealand economy. Dr David Skilling (Chief Executive, The New Zealand Institute). RPRC symposium: Retirement income policies in New Zealand - looking back and looking forward, 16 April 2008. (2008)

2008 RPRC symposium presentation: The Task Forces of the 1990s and the 1993 Accord (1301.2KB) The Task Forces of the 1990s and the 1993 Accord. Jeff Todd (former Chair, 1992 Task Force and 1997 Periodic Report Group). RPRC symposium: Retirement income policies in New Zealand - looking back and looking forward, 16 April 2008. (2008)

Background summary report: Workplace retirement savings in 2008 - attitudes and practices of the Top 100 employers (90.3KB) 13 August 2008 RPRC background summary report: Workplace retirement savings in 2008 - attitudes and practices of the Top 100 employers. (2008)

Breakfast briefing presentation: Behavioural Finance: choice overload in retirement savings - the paradox of plenty (158KB) 2 December 2008. Behavioural Finance: choice overload in retirement savings - the paradox of plenty. Presenter: Hazel Bateman (Associate Professor of Economics, Director, Centre for Pensions and Superannuation, The University of New South Wales). (2008)

Commentary: Labour and National must agree to review KiwiSaver after the election (11.9KB) Commentary: Susan St John: New Zealand Herald, 15 October, 2008 KiwiSaver Policy. Labour and National must agree to review KiwiSaver after the election (2008)

Paper: PensionReport: 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 (897.4KB) St John, S, Dale, M, & Littlewood, M (2009). PensionReport: 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. Prepared for The Economic and Social Research (2008)

Paper: Superannuation task forces in the 1990s and the political accord (789.1KB) Todd, J., PensionMonograph 2008-1: Superannuation task forces in the 1990s and the political accord is now free to download. This is a record of Jeff Todd’s experiences as a key (2008)

PensionBriefing: 2008-01 KiwiSaver (202KB) This briefing paper briefly assesses the case for KiwiSaver that saving for retirement will improve New Zealand’s current account deficit. (2008)

PensionBriefing: 2008-02 Structuring remuneration (92.4KB) Structuring remuneration. This briefing paper outlines the way in which remuneration can be structured to maximise the return from, among other things, KiwiSaver initiatives without extra cost to employers. (2008)

PensionBriefing: 2008-03 KiwiSaver and remuneration (145.1KB) KiwiSaver and remuneration. This briefing paper outlines the way in which recent policy changes impact on remuneration strategies for employers (2008)

PensionBriefing: 2008-04 Household wealth 2007 (275.4KB) Household wealth 2007. This briefing paper analyses the data on household net wealth in New Zealand (2008)

PensionBriefing: 2008-05 History of public and private provision 1975-2008 (217.5KB) History of public and private Provision 1975-2008. This briefing paper provides an overview of the history of changes to superannuation in New Zealand (2008)

PensionCommentary: Employers should take charge, or KiwiSaver will increase their costs (62.3KB) PensionCommentary: Employers should take charge, or KiwiSaver will increase their costs. Michael Littlewood: New Zealand Herald, 4 March, 2008 (2008)

PensionCommentary: KiwiSaver (and other superannuation) schemes. Comparing the uncomparable (153.7KB) PensionCommentary: KiwiSaver (and other superannuation) schemes. Comparing the uncomparable. Michael Littlewood: National Business Review, 8 August, 2008 (2008)

PensionCommentary: On the relative values of KiwiSaver incentives (149.2KB) PensionCommentary: On the relative values of KiwiSaver incentives. Michael Littlewood: Financial Alert, 17 November 2008 (2008)

PensionReforms September 2008 (102.6KB) PensionReforms upgrades its website. Summary of last six abstracts and list of upcoming abstracts. (2008)

PensionRelease: A guarded welcome for the government's KiwiSaver changes (120.9KB) Press Release - KiwiSaver changes welcomed 17 December 2008 (2008)

Presentation: A welfare state fit for the 21st century. The 2008 Lincoln Efford Memorial Lecture (1422.7KB) Susan St John The 2008 Lincoln Efford Memorial Lecture, WEA, Christchurch, 11 November 2008 (2008)

Presentation: KiwiSaver and the ageing population: What are the next steps? (735.7KB) Susan St John KiwiSaver and the ageing of the population: the next steps ASFONZ 2008 Annual Conference; Sustainable Workplace Saving, Sky City, Auckland, 27 August 2008 (2008)

Press release: Workplace retirement savings in 2008 - attitudes and practices of the Top 100 employers (81.6KB) Workplace retirement savings in 2008 - attitudes and practices of the Top 100 employers. Press release August 2008 (2008)

Report: KiwiSaver perspectives from New Zealand small enterprises (110.1KB) KiwiSaver perspectives from New Zealand small enterprises. 31 January 2008 Report based on businesSMEasure November 2007 by Martina Battisti (New Zealand Centre for Small and Medium Enterprise Research Massey University). (2008)

Report: Workplace retirement savings in 2008 - attitudes and practices of the Top 100 employers (518.3KB) 7 August 2008 RPRC report: Workplace retirement savings in 2008 - attitudes and practices of the Top 100 employers. (2008)

RPRC Update 2008 Volume 1 Issue 1 March (141.7KB) Overseas pensions: Passing the buck? Briefing papers: Structuring remuneration to maximise value through salary sacrifice; Does the economic rationale for KiwiSaver stack up? Top 100 Survey. Superannuation practices of SMEs. (2008)

RPRC Update 2008 Volume 1 Issue 2 September (203.4KB) Retirement Symposium: Where to from here? Historical super policy documents. The Top 100 Attitudes and practices of large employers. PensionReforms upgrades its website. Comparing the uncomparable: KiwiSaver and other superannuation schemes. (2008)

RPRC Update 2008 Volume 1 Issue 3 October (265.5KB) Change KiwiSaver - but not like this. Do we have good numbers on wealth? The “savings adequacy” debate is heating up. KiwiSaver is producing some odd bedfellows. KiwiSaver: distributional issues. Lessons from NZ for Ireland’s Green Paper on Pensions. (2008)

RPRC Update 2008 Volume 1 Issue 4 December (658.3KB) Breakfast Briefing: Too much choice? The Lincoln Efford Lecture. A changed superannuation landscape. Superannuation task forces in the 1990s & the political accord. Public and private provision for retirement income 1975-2008. New research on home equity. (2008)

Submission on the Census questionnaire on housing (228.1KB) Submission on the Census question on housing 13 July 2008 Submission on 2011 Census form (2008)

The New Zealand referendum on compulsory saving for retirement (45.5KB) A journal article by Michael Littlewood that tries to explain why New Zealand voted "no" in 1997. (2008)

Working Paper 2008-1: PensionDiscussion: Lessons from New Zealand for Ireland's green paper on pensions (267.8KB) Working Paper 2008-1. Hughes, G (2008). PensionDiscussion: Lessons from New Zealand for Ireland's green paper on pensions. Ireland and New Zealand both have a population of around 4 million. (2008)

Working Paper 2008-2: PensionDiscussion: The distributional impact of recent changes to retirement income policy - a preliminary analysis (256.3KB) Working Paper 2008-2. St John, S, Littlewood, M, Meehan, L (2008). PensionDiscussion: The distributional impact of recent changes to retirement income policy - a preliminary analysis. (2008)

Commentary: Muddled thinking on retirement savings (17.6KB) Commentary: Confusion reigns about the claimed economic benefits of KiwiSaver and the potentially more draconian compulsory savings accounts for which KiwiSaver might be the advance guard. More generally, debate about retirement savings in New Zealand has (2007)

Commentary: Dr Cullen condemns more Kiwis to debt (15.9KB) Commentary: Professor John Gibson, 19 May 2007 Dominion Post Dr Cullen condemns more Kiwis to debt (2007)

Commentary: KiwiSaver and the Budget - do we really need tax breaks? (67.9KB) Commentary: KiwiSaver - do we really need tax breaks? 18 May 2007 Dominion Post KiwiSaver and the Budget (2007)

Commentary: Retirees doing fine, thanks (13.4KB) Commentary: Providers of KiwiSaver have a vested interest in promoting both tax incentives and ultimately compulsion. But is this in the interests of New Zealanders and is it any sense the 'solution' to the national saving problem? Retirees doing fine, th (2007)

Commentary: Savings principle abandoned (13.5KB) Commentary: On 12 December 2006 the Government announced the extension of tax incentives to matching employer contributions to all superannuation schemes that meet the requirements of KiwiSaver. RPRC views this as the thin edge of the wedge that undermine (2007)

Commentary: The flourishing of KiwiSaver contains the seeds of destruction for New Zealand Superannuation, critics of the Budget announcements say (67.3KB) Commentary: The flourishing of KiwiSaver contains the seeds of destruction for New Zealand Superannuation, critics of the Budget announcements say. Listener 2-8 June 2007 (2007)

Commentary: Whatever could be wrong with KiwiSaver? (69.4KB) Commentary: Potential pitfalls with KiwiSaver, NZ Herald On Sunday, 17 June 2007 Whatever could be wrong with KiwiSaver? (2007)

Commentary: Why KiwiSaver benefits the few but not the most (13.9KB) Commentary: Neville Bennett, National Business Review, June 1 2007, The budget benefits the few but not the most. Why KiwiSaver benefits the few but not the most (2007)

Paper: Farewell to tax neutrality: the implications for an aging population (224.8KB) St John, S (2007). Farewell to tax neutrality: the implications for an aging population. Economic and Labour Relations Review, 18 (1), 27-52. Early version 20 July 2007: The 15th Australian Colloquium of Superannuation Researchers: Financial Consequences (2007)

PensionBriefing: 2007-07 Pay salary sacrifice KiwiSaver and PIEs (125.7KB) 07.07 Pay salary sacrifice KiwiSaver and PIEs. This Briefing Paper explores the nature of the various tax changes to be introduced in 2007/08 and their impact on possible decisions by employees concerning the structure of their remuneration and contributi (2007)

PensionCommentary: Tax change - tax reform fails to meet original aim (107.1KB) PensionCommentary: Tax change - tax reform fails to meet original aim. Published: The Independent Financial Review - 4 April 2007 (2007)

PensionCommentary: Taxation: Investment vehicles - there is a better way (100.1KB) PensionCommentary: Taxation: Investment vehicles - there is a better way. Published: The Independent Financial Review - 11 April 2007 (2007)

PensionReforms December 2007 (154.8KB) New abstracts: NZ’s taxpayers will be spending a lot of public money on new retirement income saving initiatives. Chileans face complex decision whether to buy annuity on retirement. Encouraging older workers in the US to delay retirement by changing jobs. (2007)

PensionReforms March 2007 (128.9KB) Top 5: How does NZ retirement savings environment rank; Macroeconomic effects of pension reform in Chile; Future for work-based savings in NZ; Social security reform: Does partial privatisation make sense for China; The notional defined contribution model. (2007)

PensionReforms May 2007 (101.2KB) There have been dramatic changes in the New Zealand superannuation environment. The government’s 2007 Budget, released on 17 May, took the retirement savings industry and policy community by surprise. (2007)

PensionReforms: 10 most popular abstracts – three months to 31 January 2007 (121.2KB) PensionReforms: 10 most popular abstracts – three months to 31 January 2007 (2007)

PensionRelease: Changes to KiwiSaver unfortunate (43.3KB) PensionRelease: Changes to KiwiSaver unfortunate. Budget 2007: RPRC expresses concern about policy changes to KiwiSaver press release 17 May. (2007)

Policy Watch: KiwiSaver and the Tax Treatment of Retirement Saving in NZ (88.3KB) Susan St John. New Zealand Economic Papers, 41 (2), 2007 251-268. This paper reviews how tax neutrality was introduced, how it was undermined and finally abandoned in 2007. (2007)

Presentation: How much ageing can we afford? (1094.9KB) Susan St John How much ageing can we afford? Keynote address to the New Zealand Association of Gerontology Conference Te Ropu Matauranga Kaumatuatanga o Aotearoa, Hamilton, 11 November 2007 (2007)

Presentation: Retirement saving issues in New Zealand: What has happened to evidence-based policy making? (311.3KB) Retirement saving issues in New Zealand: What has happened to evidence-based policy making? LEANZ seminar, Auckland, 28 June 2009. (2007)

Presentation: The dishevelling of the playing field: Tax neutrality and saving in New Zealand (188.8KB) Susan St John and Michael Littlewood The dishevelling of the level playing field: Tax neutrality and saving in New Zealand. Presentation at the Economics Department Waikato University 9 May 2007. (2007)

Submission on the Taxation (Annual rates, Business Taxation, KiwiSaver, and Remedial Matters) Bill (184.7KB) Submission on the Taxation (Annual rates, Business Taxation, KiwiSaver, and Remedial Matters) Bill, 13 July 2007 (2007)

Submission to the 2007 Retirement Commission's Review of retirement incomes policies in New Zealand (93.4KB) Submission to the 2007 Retirement Commission's Review of retirement incomes policies in New Zealand. (2007)

Working Paper 2007-1: PensionDiscussion: The changing face of the Aged Care Sector in New Zealand (243.7KB) Working Paper 2007-1. Lazonby, A (2007). PensionDiscussion: The changing face of the Aged Care Sector in New Zealand, Working Paper No 1, The Retirement Policy and Research Centre. The aged care sector has been described as a sector in crisis. (2007)

Working Paper 2007-2: PensionDiscussion: Passing the buck, the impact of the direct deduction policy on recipients of overseas pension benefits in New Zealand (275.7KB) Working Paper 2007-2. Lazonby, A (2007). PensionDiscussion: Passing the Buck, The impact of the direct deduction policy on recipients of overseas pension benefits in New Zealand, Working Paper No 2, The Retirement Policy and Research Centre. (2007)

Breakfast briefing presentation: The influence of the New Zealand model on the UK (155.1KB) 3 February 2006. The influence of the New Zealand model on the UK Pension Commission's report of November 2005. Presenter: Alison O'Connell (Director Pensions Policy Institute, London). In association with ASFONZ, Women in Super, and The University of Auc (2006)

Paper: Does KiwiSaver improve the unique New Zealand mix of retirement policies? (330.4KB) St John, S & Littlewood, M (2006). Does KiwiSaver improve the unique New Zealand mix of retirement policies? The 14th Australian Colloquium of Superannuation Researchers: Choice in Retirement Funding UNSW Sydney 20-21 July 2006. (2006)

Paper: Dr Susan St John commentary on "The life-cycle model savings and growth" (39.6KB) Susan St John commentary on The life-cycle model savings and growth by Andrew Coleman, Reserve Bank of New Zealand Workshop on Housing, savings and the household balance sheet, Reserve Bank, Wellington, 14 November 2006 (2006)

Paper: The policy implications of decumulation in retirement in New Zealand (455.2KB) St John S (2006). The policy implications of decumulation in retirement in New Zealand - A background paper setting out the issues prepared for the Retirement Commission July 2006. (2006)

PensionReforms December 2006 (89.8KB) Implications of open world markets. Stocks measure of wealth more useful than flows of income. 30 years data - 150 countries. Retiree medical costs greater problem. Saving plans reflect behavioural economic principles. NDC replacing state schemes. (2006)

PensionReforms October 2006 (106.8KB) SSA has released its latest analysis of the over-65s’ incomes. Tax advantages conferred in the US on house loans and retirement saving vehicles tend to favour the latter. Annuities have potentially important role to play in retiree’s investment portfolio. (2006)

Presentation: The non-financial assets of New Zealand households (331KB) Michael Littlewood The non-financial assets of New Zealand households Presentation to the Australasian Investment Fiduciary Conference, Rotorua, New Zealand, 9 November 2006 (2006)

Submission on the KiwiSaver Bill (150.6KB) Submission on the KiwiSaver Bill May 2006 (2006)

Submission on the Second Interim report on the Taxation (Annual Rates, Savings, Investment and Miscellaneous Provisions) Bill (48-1) (72KB) Submission on the Second interim report on the Taxation (Annual Rates, Savings, Investment and Miscellaneous Provisions) Bill (48-1) 27 October 2006 (2006)

Submission on the Taxation (Annual rates, Savings, Investment, and Miscellaneous Provisions) Bill (169.7KB) Submission on the Taxation (Annual rates, Savings, Investment, and Miscellaneous Provisions) Bill July 2006 (2006)

Summary of oral submissions: Milestones in the history of tax reform (70.4KB) Summary of oral submissions 28 September 2006 Waipuna Lodge: Milestones in the history of tax reform (2006)

Summary of oral submissions: Oral submission MTRS (156.2KB) Summary of oral submissions 28 September 2006 Waipuna Lodge: Oral submission MTRS (2006)

Superannuation in the 1990s where angels fear to tread (128.4KB) In Dalziel, P, Boston, J, & S St. John (Eds) (1999) Redesigning the welfare state in New Zealand. Auckland: Oxford University Press. (1999)

The Levelling of the Playing Field 1987-1990 (816.6KB) St John, S, & Ashton, T (1993). Private pensions in New Zealand: Can they avert the crisis? Wellington: Institute of Policy Studies. (1993)

Press release: Changes to the personal tax scale (221.6KB) Copy of a press release from Hon Sir Roger Douglas, as Minister of Finance. 17 December 1987. (1987)