Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/71456 
Erscheinungsjahr: 
2007
Schriftenreihe/Nr.: 
IFS Working Papers No. 07/19
Verlag: 
Institute for Fiscal Studies (IFS), London
Zusammenfassung: 
Faced with ageing populations, OECD governments are seeking policies to increase individual retirement saving. In April 2001, the UK government introduced Stakeholder Pensions – a low cost retirement saving vehicle. The reform also changed the structure of tax-relieved contribution ceilings, increasing their generosity for lower earning individuals. We examine the impact of these changes on private pension coverage and on contributions to personal pension accounts using individual level micro data. We use a difference-in-differences strategy, and where necessary our estimator is modified to allow for dichotomous outcomes. The results suggest that the change to the contribution ceilings affected both coverage rates and contributions to private pensions among lower earnings individuals, especially among women, and those in couples.
Schlagwörter: 
Retirement saving
pensions
tax incentives
JEL: 
E21
G23
H24
Persistent Identifier der Erstveröffentlichung: 
Dokumentart: 
Working Paper

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