摘要：Concerns about an ageing population and a rising cost of public pensions have caused governments in many countries to consider pension reform. Policy options include tightening eligibility criteria for public pensions and measures to increase the private provision of retirement savings. One method of increasing the private provision of retirement savings is to make savings for retirement mandatory. Under Australia's Superannuation Guarantee Surcharge, Australian employers are required to contribute 9 per cent of an employee's salary into a private superannuation scheme. This sort of policy has been advocated by a number of authors. However, Australia is one of a relatively small number of OECD countries that have adopted such a scheme
