Briefings
View our technical papers that cover various aspects of superannuation, ACC, and tax policy in New Zealand.
2026
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PIE Briefing 2026-1 Revisiting the 1990s history of superannuation policy . Size: 2.0 MB.
Document Description: This briefing republishes a 2008 RPRC paper that reviews the turbulent history of the 1990s using the lens of those closely involved. The lessons from this period are highly relevant to the debates during election year 2026 over the future of superannuation in New Zealand. As the Retirement Commissioner has repeatedly advised, reaching a new political consensus for the long-term is crucial.
2025
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PIE Briefing 2025-1: Funding ACC. Size: 406.2 kB.
Document Description: This Pension Briefing investigates the issues of fully funding ACC, setting levies, experience rating and the impact on safety. Is ACC just dressed up private insurance with all the implications for its accounting treatment? Or is it best seen, in the changed environment of the 21st century, as social insurance? What are the implications?
2024
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Document Description: This Pension Briefing surveys housing options currently available to older people in Aotearoa New Zealand. Those who own their homes mortgage-free have multiple choices and opportunities to improve their wellbeing and comfort. Older people who are not home-owners are often in a more precarious situation.
2022
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PIE Briefing 2022-2: Basic Income for the old and the young in New Zealand. Size: 321.3 kB.
Document Description: To contribute to the intergenerational equity debate, this PIE briefing compares and contrasts the basic income support of NZ Super for older persons with basic income provided by Working for Families for children. There is room for improvement to reap the full advantages of a basic income approach for both the young and the old.
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PIE Briefing 2022-1: Long-term aged care. Size: 459.2 kB.
Document Description: This PIE Briefing reviews the huge challenges around long term care in an ageing population, and contributes an up-to-date context for New Zealand’s 2022 Review of Retirement Incomes Policies.