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Tax expenditures: the case of occupational pensions

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Author Info
Andrew Dilnot (Institute for Fiscal Studies and University of Oxford)
Paul Johnson (Institute for Fiscal Studies)
Abstract

There are many areas of the tax system in which substantial concessions are made, or appear to be made, to certain forms of activity. Such concessions, or reliefs, can cost the government money in just the same way as direct public expenditure programmes. The recognition of this fact is important, but we argue in this paper that measuring the revenue forgone as a result of a given tax treatment is not straightforward. In some cases the figures published are easily and frequently misinterpreted, or may be flawed in themselves.

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File URL: http://www.ifs.org.uk/fs/articles/diljohn_feb93.pdf
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Publisher Info
Article provided by Institute for Fiscal Studies in its journal Fiscal Studies.

Volume (Year): 14 (1993)
Issue (Month): 1 (February)
Pages: 42-56
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Handle: RePEc:ifs:fistud:v:14:y:1993:i:1:p:42-56

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  1. David M. Knox, 1990. "The taxation support of occupational pensions: a long-term view," Fiscal Studies, Institute for Fiscal Studies, vol. 11(4), pages 29-43, November.
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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.)

  1. Whitehouse, Edward, 1998. "Pension Reform in Britain," MPRA Paper 14175, University Library of Munich, Germany. [Downloadable!]
  2. Phil Agulnik & Julian Le Grand, 1998. "Tax Relief and Partnership Pensions (A version of this paper has now been published in the journal Fiscal Studies, vol.19 No.4 ,1998)," CASE Papers 05, Centre for Analysis of Social Exclusion, LSE. [Downloadable!]
  3. Whitehouse, Edward, 1999. "The tax treatment of funded pensions," MPRA Paper 14173, University Library of Munich, Germany. [Downloadable!]
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