Pensions Schemes after the 1989 Budget
The Social Security Act 1986 allowed a wider range of pension schemes to contract out of the state earnings-related pension scheme (SERPS). Individuals now have a good idea of choice concerning their pension strategy, and an evaluation of this strategy involves some complex decision-making by individuals. One component of this choice is the tax treatment of pensions. Pensions are given a degree of 'fiscal privilege' relative to other forms of investment, such as life insurance. The issue of pension taxation, and reforms to the system of taxation, have been discussed by Fry, Hammond and Kay (1985), but this particular study preceded the major reforms introduced in the 1986 Act.
To our knowledge, this item is not available for
download. To find whether it is available, there are three
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.
Volume (Year): 10 (1989)
Issue (Month): 3 (August)
|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
Web page: http://www.ifs.org.uk
More information through EDIRC
|Order Information:|| Postal: The Institute for Fiscal Studies 7 Ridgmount Street LONDON WC1E 7AE|
When requesting a correction, please mention this item's handle: RePEc:ifs:fistud:v:10:y:1989:i:3:p:34-49. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Emma Hyman)
If references are entirely missing, you can add them using this form.