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 …

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. …

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 …