economic analysis

An economic analysis of the existing taxation of pensions (EET) versus an alternative regime (TEE)

This work was commissioned by the Association of British Insurers as a response to the Government’s consultation “Strengthening the incentive to save: a consultation on pensions tax relief” (Cm 9102). The National Institute of Economic and Social Research is an independent research institute and has had full control over, and takes full responsibility for, the contents of this paper.