IDEAS home Printed from https://ideas.repec.org/a/ifs/fistud/v14y1993i1p42-56.html
   My bibliography  Save this article

Tax expenditures: the case of occupational pensions

Author

Listed:
  • 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.

Suggested Citation

  • 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.
    • Handle: RePEc:ifs:fistud:v:14:y:1993:i:1:p:42-56
    as

    Download full text from publisher

    File URL: http://www.ifs.org.uk/fs/articles/diljohn_feb93.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    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.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    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. Whitehouse, Edward, 1998. "Pension Reform in Britain," MPRA Paper 14175, University Library of Munich, Germany.
    5. Agulnik, Philip & Le Grand, Julian, 1998. "Tax relief and partnership pensions," LSE Research Online Documents on Economics 4652, London School of Economics and Political Science, LSE Library.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    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. 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.
    3. Whitehouse, Edward, 1999. "The tax treatment of funded pensions," Social Protection Discussion Papers and Notes 20126, The World Bank.
    4. Phil Agulnik & Julian Le Grand, 1998. "Tax relief and partnership pensions," Fiscal Studies, Institute for Fiscal Studies, vol. 19(4), pages 403-428, November.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ifs:fistud:v:14:y:1993:i:1:p:42-56. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Emma Hyman (email available below). General contact details of provider: https://edirc.repec.org/data/ifsssuk.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.