Setting Savings Free: Proposals for the Taxation of Savings and Profits

Devereux, Michael, Gammie, Malcolm, Jones, John, Dilnot, Andrew, Esam, Dick, Etherington, Ken, Freeman, Harold, Keen, Michael, Kell, Michael, Leape, Jonathan, Robinson, Bill, Troup, Edward, Wainman, David and Wookey, Charles (1995) Setting Savings Free: Proposals for the Taxation of Savings and Profits. Project Report. Institute for Fiscal Studies.

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Abstract

We have developed our proposals in the context of the current UK tax system, but our final report contains more general lessons for the taxation of savings and profits. The system that we describe is particularly appropriate for adoption within the European Union. We have used the current UK system to illustrate how, in practical terms, our objectives for savings and profits can be achieved. We show how our proposals produce over time a rational basis for taxing savings and profits.

Item Type: Monograph (Project Report)
Keywords: Taxation; Taxes; United Kingdom; Savings;
Subject(s): Taxation
Centre: Oxford University Centre for Business Taxation
Date Deposited: 26 Mar 2012 20:56
Last Modified: 23 Oct 2015 14:06
URI: http://eureka.sbs.ox.ac.uk/id/eprint/2457

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