Taxation support is provided for occupational pension schemes throughout the world in a variety of ways. For many years, the level and distribution of this support was unquestioned. However, with the arrival of the concept of taxation expenditures (Surrey, 1973; Willis and Hardwick, 1978) and the annual quantifying of these costs for pension funds in the 1980s, there is now a greater interest in the size of the concessions provided. Yet, the costing of the taxation relief provided to pension funds presents special and significant problems and no satisfactory method has yet been used to estimate these costs.
Download Info
To our knowledge, this item is not available for
download. To find whether it is available, there are three
options:
1. Check below under "Related research" whether another version of this item is available online.
2. Check on the provider's web page
whether it is in fact available.
3. Perform a search for a similarly titled item that would be
available.
Publisher Info
Article provided by Institute for Fiscal Studies in its journal Fiscal Studies.
Volume (Year): 11 (1990) Issue (Month): 4 (November) Pages: 29-43 Download reference. The following formats are available: HTML,
plain text,
BibTeX,
RIS (EndNote),
ReDIF
Handle: RePEc:ifs:fistud:v:11:y:1990:i:4:p:29-43
Contact details of provider: Postal: The Institute for Fiscal Studies 7 Ridgmount Street LONDON WC1E 7AE Phone: (+44) 020 7291 4800 Fax: (+44) 020 7323 4780 Email: Web page: http://www.ifs.org.uk
Order Information: Postal: The Institute for Fiscal Studies 7 Ridgmount Street LONDON WC1E 7AE Email:
For technical questions regarding this item, or to correct its listing, contact: (Emma Hyman).
Related research
Keywords:
Other versions of this item:
Cited by: (explanations, Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.)