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 …

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

Although tax relief on pensions is a controversial area of government expenditure, this is the first study of the tax … effects for a real world defined benefit pension scheme. First, we estimate the tax and national insurance contribution (NIC … wealth of the sponsor, government, and 16 age cohorts of members, deferred pensioners and pensioners. Second, we measure the …