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7. Taxation and Pension Schemes
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Chapters in this book
- Frontmatter 1
- PREFACE 9
- CONTENTS 11
- 1. The Origin and Growth of Pensions 13
- 2. The Development of Pension Schemes 46
- 3. Public Sector Schemes: The Benefits Provided 69
- 4. Public Sector Schemes: The Financial Arrangements 90
- 5. Private Sector Schemes: The Contrasts between the Public and Private Sectors 127
- 6. Occupational Schemes and National Insurance 158
- 7. Taxation and Pension Schemes 190
- 8. The Problem of Complexity 198
- 9. Financing Public Sector Schemes: Funding and Pay-as-you-go 212
- 10. Public Sector Schemes and the Future 240
- APPENDIX 1. Occupational Pension Schemes: The General Picture 255
- APPENDIX 2. Public Sector Pension Schemes 263
- APPENDIX 3. Pensions for the Armed Forces 275
- APPENDIX 4. Main Provisions of Twelve Public Sector Schemes 280
- APPENDIX 5. Membership and Finances of Public Sector Schemes 286
- APPENDIX 6. National Insurance Retirement Pensions 291
- APPENDIX 7. The History and Purpose of Tax Reliefs 301
- INDEX 315
Chapters in this book
- Frontmatter 1
- PREFACE 9
- CONTENTS 11
- 1. The Origin and Growth of Pensions 13
- 2. The Development of Pension Schemes 46
- 3. Public Sector Schemes: The Benefits Provided 69
- 4. Public Sector Schemes: The Financial Arrangements 90
- 5. Private Sector Schemes: The Contrasts between the Public and Private Sectors 127
- 6. Occupational Schemes and National Insurance 158
- 7. Taxation and Pension Schemes 190
- 8. The Problem of Complexity 198
- 9. Financing Public Sector Schemes: Funding and Pay-as-you-go 212
- 10. Public Sector Schemes and the Future 240
- APPENDIX 1. Occupational Pension Schemes: The General Picture 255
- APPENDIX 2. Public Sector Pension Schemes 263
- APPENDIX 3. Pensions for the Armed Forces 275
- APPENDIX 4. Main Provisions of Twelve Public Sector Schemes 280
- APPENDIX 5. Membership and Finances of Public Sector Schemes 286
- APPENDIX 6. National Insurance Retirement Pensions 291
- APPENDIX 7. The History and Purpose of Tax Reliefs 301
- INDEX 315