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The taxation support of occupational pensions: a long-term view

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  • David M. Knox

Abstract

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.

Suggested Citation

  • 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.
    • Handle: RePEc:ifs:fistud:v:11:y:1990:i:4:p:29-43
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    Cited by:

    1. Emmanouil Platanakis & Charles Sutcliffe, 2017. "Pension Schemes, Taxation and Stakeholder Wealth: The USS Rule Changes," ICMA Centre Discussion Papers in Finance icma-dp2017-08, Henley Business School, University of Reading.
    2. Whitehouse, Edward, 1999. "The tax treatment of funded pensions," Social Protection Discussion Papers and Notes 20126, The World Bank.
    3. 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 005, Centre for Analysis of Social Exclusion, LSE.
    4. Andrew Dilnot & Paul Johnson, 1993. "Tax expenditures: the case of occupational pensions," Fiscal Studies, Institute for Fiscal Studies, vol. 14(1), pages 42-56, February.
    5. Phil Agulnik & Julian Le Grand, 1998. "Tax relief and partnership pensions," Fiscal Studies, Institute for Fiscal Studies, vol. 19(4), pages 403-428, November.

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