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Tax expenditures: the case of occupational pensions

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  • Andrew Dilnot

    (Institute for Fiscal Studies and University of Oxford)

  • Paul Johnson

    (Institute for Fiscal Studies)

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    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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    Bibliographic 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:
    1. Whitehouse, Edward, 1999. "The tax treatment of funded pensions," Social Protection Discussion Papers 20126, The World Bank.
    2. Philip Agulnik & Julian Le Grand, 1998. "Tax relief and partnership pensions," LSE Research Online Documents on Economics 4652, London School of Economics and Political Science, LSE Library.
    3. Whitehouse, Edward, 1998. "Pension Reform in Britain," MPRA Paper 14175, University Library of Munich, Germany.

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