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Tax expenditures: the case of occupational pensions

  • Andrew Dilnot

    (Institute for Fiscal Studies and University of Oxford)

  • Paul Johnson

    (Institute for Fiscal Studies)

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    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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    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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