@article{W1993, author = {Andrew W Dilnot and Paul Johnson}, title = {Tax expenditures: the case of occupational pensions}, journal = {Fiscal Studies}, year = {1993}, month = {Feb}, volume = {14}, number = {1}, pages = {42-56}, issn = {Print: 0143-5671 Online: 1475-5890}, url = {http://onlinelibrary.wiley.com/doi/10.1111/j.1475-5890.1993.tb00342.x/abstract}, }