 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: David M. Knox ISSN: Print: 0143-5671 Online: 1475-5890
Published in: Fiscal Studies, Vol. 11, No. 4, November 1990
Volume, issue, pages: Vol. 11, No. 4, pp. 29-43
Taxation support is provided for occupational pension schemes throughout the world in a variety of ways. For many years, the level and distribution of this support was unquestioned. However, with the arrival of the concept of taxation expenditures (Surrey, 1973; Willis and Hardwick, 1978) and the annual quantifying of these costs for pension funds in the 1980s, there is now a greater interest in the size of the concessions provided. Yet, the costing of the taxation relief provided to pension funds presents special and significant problems and no satisfactory method has yet been used to estimate these costs. Search |
|
|
|
© The Institute for Fiscal Studies
Limited by Guarantee,Registered in England: 954616 7 Ridgmount Street London WC1E 7AE Registered Charity: 258815 VAT no: GB 394 5830 17 Website design by Pynk and Fluffy |
||||||
