I agree that the best way to tax is nil or low on the way in and whilst there but then fully tax on the way out. This gives the government the revenue when it needs it as the population ages. And yes we would need to ensure those who paid on the way in were not disadvantaged. I saw an article that it would be cheaper for the government to scrap all super concessions and pay a full pension to everyone.
I have always salary sacrificed the maximum that I could - 15% on the way in and in the fund beats 46.5% every day of the week. but that's the point it's too generous with the changes Howard introduced.
