A Note on the Tax Treatment of Private Pensions and Individual Savings Accounts

Fiscal Studies

Volumn 21, Issue 1, 2000, Pages 65-74

  Emmerson, Carl ^a   Tanner, Sarah ^a  

^a INSTITUTE FOR FISCAL STUDIES   (United Kingdom)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0004899892     PISSN: 01435671     EISSN: None     Source Type: Journal    
DOI: 10.1111/j.1475-5890.2000.tb00580.x     Document Type: Article

References (9)

1. Bacon & Woodrow (1999), Pensions Pocket Book, London: NTC Publications.
2. Department of Social Security (1998), A New Contract for Welfare: Partnership in Pensions, London: DSS.
3. _ (1999a), Stakeholder Pensions: Minimum Standards - The Government's Proposals, Consultation Brief no. 1, London: DSS.
4. _ (1999b), Stakeholder Pensions: Employer Access - The Government's Proposals, Consultation Brief no. 2, London: DSS.
5. Disney, R., Emmerson, C. and Tanner, S. (1999), Partnership in Pensions: An Assessment, Commentary no. 78, London: Institute for Fiscal Studies.
6. Financial Services Authority (1999), FSA Guide to ISAs, London: FSA.
7. HM Treasury (1998), Financial Statement and Budget Report, March 1998, London: HM Treasury.
8. Murthi, M., Orszag, M. and Orszag, P. (1999), 'The value for money in annuities in the UK: theory, evidence and policy', University of London, Birkbeck College, mimeo.
9. Tolley's (1997), National Insurance Contributions 1997-98, Croydon: Tolley Publishing Company Limited.