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Home Publications Spreadsheet for calculating effects of taxes and charges on saving incentives

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This paper asks when a wealth tax would in principle be a desirable part of the tax system, setting aside the practicalities and politics that would be crucial in reality.
Briefing note
Since 2012, automatic enrolment has led to a substantial boost in the number of employees saving for their retirement in a workplace pension plan in the UK. This policy, first suggested by the Pensions Commission in 2005, and legislated for in 2008, has transformed the private pensions landscape, ...
Presentation at EEA Annual Congress, special session on 'Capital Income and Taxes'