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| Author: | Disney, R. Emmerson, C. Wakefield, M. |
| Title: | Tax reform and retirement saving incentives: Take-up of stakeholder pensions in the UK |
| Journal: | Economica
2010 : APR, VOL. 77:306, p. 213-233 |
| Index terms: | taxation retirement pensions savings incentives stakeholders United Kingdom |
| Language: | eng |
| Abstract: | In 2001, a new private pension (henceforth as: p-p.) arrangement, Stakeholder Pensions, was introduced by the U.K. government. This reform also changed the structure of tax-relieved pension contribution ceilings (here as: c-cls.), increasing their generosity for lower-earners. Using individual level data, this study explores these changes' impact on p-p. coverage. A difference-in-differences strategy with an estimator modified to allow for dichotomous outcomes is used. The results indicate that the change to the c-cls. affected p-p. coverage rates among lower-earners, particularly among women. |
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