Centre for Policy on Ageing
 

 
Taxing household saving
 — what role for the new individual savings account?
Author(s)James Banks, Andrew Dilnot, Sarah Tanner
Corporate AuthorInstitute for Fiscal Studies (IFS)
PublisherInstitute for Fiscal Studies, London, 1997
Pages36 pp (Commentary no 66)
SourceInstitute for Fiscal Studies, 7 Ridgmount Street, London WC1E 7AE.
KeywordsSavings ; Social policy.
AnnotationEvidence indicates that many households in the UK have little or no savings, hence the reason for introducing the individual savings account (ISA) as a way of encouraging saving. This Commentary examines the reasons why a government might want or need to reform taxation on savings; past experiences with tax incentives such as tax exempt special savings accounts (TESSAs); and the design and implementation of ISAs. (RH).
Accession NumberCPA-980127234 B
ClassmarkJDD: TM2

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