Reaching for tax breaks: Household financial decisions and tax policy

该项目旨在调查两种税收激励措施-印花税抵免和负杠杆投资-如何影响个人纳税人的冒险行为、自愿储蓄和退休结果。该项目将制定一个新的税收效率措施的基础上，如果，以及如何，个人利用印花税抵免和负齿轮。 它将确定是什么因素推动使用印花税抵免和负负债，以及它们的使用是否与更好的退休结果有关。该项目的调查结果将可能导致个人的财务知识，退休结果的改善，并减少对老年养老金的依赖。

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.