pension saving. Pensions are the biggest component of household wealth and are treated favourably by the tax system. That …How should pensions be taxed? We propose income tax and National Insurance reforms that would more evenly support … means getting pensions tax design right matters. It matters for people's well-being in retirement, especially if it can …

-employed workers have private pensions from previous employment, save in other forms of wealth, or are married to or cohabiting with … the introduction of the new state pension in 2016. This report summarises the patterns of saving and wealth among the self …

We analyse how employees' pension saving responds to changes in earnings and employer, tax incentives, and major life …

analyse patterns of private pension saving among the self-employed using administrative tax data. We focus on a specific group …

been self-employed with no employment income for at least 5 years). We use a data set of Self Assessment tax returns, which …

of workers born in 1950 or later. At the same time, a tax-facilitated savings plan was introduced that substantially … between private and public wealth. On the other hand, there is a group of mostly high-wage workers who participate in the tax …-facilitated Life Course Savings Scheme and who increase private savings to fully counter the impact of the drop in public wealth. A …