Downloads
![Image representing the file: ch7.pdf](/sites/default/files/output_url_files/ch7.pdf_0.jpg)
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
![Matthew Wakefield](/sites/default/files/styles/square_desktop/public/2022-08/Wakefield_cropped.jpg?itok=syMVUpoD)
Matthew Wakefield
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.
![Orazio Attanasio](/sites/default/files/styles/square_desktop/public/2022-06/Orazio_Attanasio.jpg?itok=Anbs4JXx)
Orazio Attanasio
Research Fellow
Orazio is an International Research Fellow at the IFS, a Professor at Yale and a Research Associate at the National Bureau of Economic Research.
Book Chapter details
- ISBN
- 978-0-19-955375-4
- Publisher
- Oxford University Press
Suggested citation
Attanasio, O and Wakefield, M. (2010). 'The effects on consumption and saving of taxing asset returns'
More from IFS
Understand this issue
![Isabel Stockton](/sites/default/files/styles/square_desktop/public/2024-06/Isabel-public-finances.jpg?itok=JfdJNN7F)
What are the challenges in getting debt on a falling path?
explainer
Senior Research Economist Isabel Stockton explains.
28 June 2024
![Microphone](/sites/default/files/styles/square_desktop/public/2024-06/Microphone.jpg?itok=soM7Wvbz)
Election Special: Your questions answered
podcast
In the final run up to the election, we answer your questions about everything from borrowing to AI to the part that luck plays in the economy.
27 June 2024
![Tom Waters](/sites/default/files/styles/square_desktop/public/2024-06/tom%20waters.jpg?itok=faDtwS3F)
What is the two-child limit in benefits?
explainer
IFS Associate Director Tom Waters explains.
27 June 2024
Policy analysis
![Welsh town with mountains behind](/sites/default/files/styles/square_desktop/public/2024-06/Welsh-town-feature.jpg?itok=5axb5wZn)
How would the parties’ tax and spending plans affect Scotland and Wales?
report
This ‘explainer’ looks at how the parties’ proposals would affect Scotland and Wales, covering tax, spending, public finances and the constitution.
28 June 2024
![Breakfast club](/sites/default/files/styles/square_desktop/public/2024-06/Breakfast-club.jpg?itok=dEyGgrwT)
Free breakfast clubs in schools: what Labour’s plans would mean for pupils and families
comment
Labour’s manifesto promises free breakfast clubs in all primary schools. This comment examines possible benefits and challenges with the policy.
25 June 2024
![Polling station](/sites/default/files/styles/square_desktop/public/2024-06/Polling-station-school.jpg?itok=uS-l6b-1)
What are the parties’ plans for benefits and taxes?
calculator
Use our simple interactive tool to see how the parties’ plans for benefits and taxes would impact household incomes over the next five years.
24 June 2024
Academic research
![Skyscraper](/sites/default/files/styles/square_desktop/public/2022-08/Skyscraper.jpg?itok=sSWNbPhU)
Top income inequality and tax policy
book chapter
Concerns about how much income ‘the rich’ have, the activities from which it is derived, and how much tax is paid on it are central to debates about inequality.
7 April 2022
![City of London skyline](/sites/default/files/styles/square_desktop/public/2022-08/City-of-london-skyline.jpg?itok=PtMJsac8)
Firms and inequality
book chapter
This chapter assesses inequality between firms in the UK.
3 March 2022
![Town from above](/sites/default/files/styles/square_desktop/public/2022-08/Town%20from%20above.jpg?itok=VNDFSwIL)
Spatial disparities across labour markets
book chapter
Spatial inequalities in the UK are profound and persistent. This IFS Deaton Review of Inequalities chapter looks at their impacts.
2 February 2022