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Taxing household saving

Banks, J.; Dilnot, A.W.; Tanner, S.; (1997) Taxing household saving. (IFS Commentaries C066 ). Institute for Fiscal Studies: London, UK. Green open access

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Abstract

As the Government considers what form the ISA should take, this Commentary documents the current state of savings and, in particular, the current tax treatment of savings. In the light of the experience of TESSAs and PEPS, we also consider several key features that the new Individual Savings Account might have.

Type: Report
Title: Taxing household saving
ISBN-13: 9781873357743
Open access status: An open access version is available from UCL Discovery
Publisher version: http://dx.doi.org/10.1920/co.ifs.1997.0066
Language: English
UCL classification: UCL > Provost and Vice Provost Offices > UCL SLASH > Faculty of S&HS > Dept of Economics
URI: https://discovery.ucl.ac.uk/id/eprint/14788
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