Reaching for tax breaks: Household financial decisions and tax policy

争取税收减免：家庭财务决策和税收政策

• 批准号: DP240100456
• 负责人: A/Prof Andrew Ainsworth
• 金额: $ 15.57万
• 依托单位: University of Wollongong
• 依托单位国家: 澳大利亚
• 项目类别: Discovery Projects
• 财政年份: 2024
• 资助国家: 澳大利亚
• 起止时间: 2024-01-01 至 2026-12-31
• 项目状态: 未结题
• 来源: https://dataportal.arc.gov.au/RGS/Web/Grants/DP240100456
• 关键词: Reaching; tax; breaks; Household; financial

The project aims to investigate how two tax incentives – franking credits and negative gearing of investments – impact individual taxpayer risk-taking behaviour, voluntary savings and retirement outcomes. The project will develop a new measure of tax efficiency based on if, and how, individuals take advantage of franking credits and negative gearing. It will identify what factors drive the use of franking credits and negative gearing and whether their use is associated with better retirement outcomes. The findings of the project will potentially lead to an improvement in individuals’ financial literacy, retirement outcomes and reduce reliance on the aged pension.

该项目旨在调查两种税收优惠 - 坦率的积分和投资负面影响 - 影响个人纳税人冒险行为，自愿储蓄和退休成果。该项目将根据ig和y如何利用坦率的信用和负面态度来制定新的税收效率衡量标准。它将确定哪些因素推动了弗兰克信用和负齿轮的使用，以及它们的使用是否与更好的退休成果有关。该项目的发现有可能导致个人金融素养，退休成果的改善，并减少对老年养老金的救济。