Downloads

ch7.pdf
PDF | 998.49 KB
<p>Dimensions of Tax Design brings together a high-profile group of more than fifty international experts and younger researchers. It consists of a set of thirteen commissioned studies which draw on the latest thinking in each area. These are supplemented by expert commentaries to provide a wide range of views and ideas.</p>
Authors

Research Associate University of Bologna
Matthew is Associate Professor at the University of Bologna focusing on consumption and savings choices and how policy affects them.
Book Chapter details
- ISBN
- 978-0-19-955375-4
- Publisher
- Oxford University Press
Suggested citation
Wakefield, M. (2010). 'The effects on consumption and saving of taxing asset returns'
More from IFS
Understand this issue

Do tariffs work?
We discuss the economic consequences of tariffs, why governments use them, and whether they actually achieve their intended goals.
23 January 2025

What is this government’s ‘theory of growth’? Nobody knows
"Shifting the performance of an entire economy requires a long-term, consistent and persistent direction." Paul Johnson writes for the Times.
20 January 2025

Share of apprenticeship budget spent on each apprenticeship level
The proportion of funding directed to higher-level apprenticeships (level 4 and above) has trebled between 2017–18 and 2021–22 from 13% to 39%.
16 January 2025
Policy analysis

Scottish Budget 2025-26: IFS analysis
At this online event, IFS researchers will present their analysis of the Scottish Budget proposals and the wider Scottish tax and spending context.

How should governments help households during an energy crisis?
The government spent billions on support to help households with their energy bills in 2022–23. Could a better-designed package have saved money?
31 January 2025

The UK’s near-record government revenues are not uncommon internationally
How do changes in UK government revenues over time compare with what has been seen in other advanced countries?
27 January 2025
Academic research

Top income inequality and tax policy
7 April 2022

Firms and inequality
3 March 2022

Spatial disparities across labour markets
2 February 2022