The UK has been changing the way in which non-state pensions are taxed. The consultation process and its outcome have raised important issues about the impact of tax reliefs, the distribution of benefits and costs, and the openness of policymaking. In this paper, Professor Sinfield discussed what lessons can be drawn for New Zealand from the UK experience. Professor Sinfield is Professor Emeritus of Social Policy at the University of Edinburgh. April 2004.
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