Facts and figures about UK taxes, benefits and public spending.
Income distribution, poverty and inequality.
Analysing government fiscal forecasts and tax and spending.
Analysis of the fiscal choices an independent Scotland would face.
Case studies that give a flavour of the areas where IFS research has an impact on society.
Reforming the tax system for the 21st century.
A peer-reviewed quarterly journal publishing articles by academics and practitioners.
|
Type: Journal Articles Authors: Susan Owen and Heather Joshi ISSN: Print: 0143-5671 Online: 1475-5890
Published in: Fiscal Studies, Vol. 11, No. 1, February 1990
Volume, issue, pages: Vol. 11, No. 1, pp. 53-74
The aim of this paper is to evaluate how the Castle and Fowler versions of state pension scheme in Britain treat men and women. Women\'s domestic responsibilities tend to reduce their earnings relative to men\'s, and pensions based on these unequal incomes will tend to perpetuate income inequalities into old age. Ironically it is the women who produce more members of the next generation\'s labour force who will earn less pension entitlement. The paper pursues some illustrative simulations of lifetime earnings profiles to estimate the state pension entitlement under the two versions of SERPS (state earnings-related pension scheme). Search |

