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 …

Should the government raise capital gains tax in the Budget? What is the case for reforming capital gains tax? What are …

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

through their accumulation of private pension wealth. In doing so, we draw on new modelling undertaken as part of the Pensions … pension wealth that could be used to fund retirement income, focusing on the parameters of the automatic enrolment system as … challenge facing private sector employees in trying to accumulate private pension wealth. The economic and policy environment …

We set out issues with the inheritance tax system and examine options for reform and the distributional impacts of … reforming or abolishing the tax. …

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 …