This paper provides information on the taxation of retirement savings and follows on from the more general discussion on taxation of capital income in session 5. It provides an overview of the regimes involved in taxing savings – income tax, portf
This paper provides additional analysis of some of the broad economic effects of extending the taxation of capital income by taxing more capital gains.
The paper considers a number of reforms to the tax system that have been suggested by submitters, the media, or members of the Group to address issues in the housing market.