Pensioned off? Evaluating the UK's National Insurance scheme

References

• Adam, S., & Browne, J. (2006).  A survey of UK tax system. Briefing Note No. 9, Institute for Fiscal Studies (IFS). Accessed at https://www.ifs.org.uk/bns/bn09.pdf 23 March 2020.
   Google Scholar
• Adam, S., & Loutzenhiser, G. (2007). Integrating income tax and national insurance: An interim report. Working paper No. 07/21. IFS.
   Google Scholar
• Beveridge, W. (1942). Social insurance and allied services. Cmd 6404. HMSO.
   Google Scholar
• Boden, R. (2005). Taxation research as social policy. In M. Lamb, A. Lymer, J. Freeman, & S. James (Eds.), Taxation: An interdisciplinary approach to research. Oxford University Press.
   Google Scholar
• Boden, R., Killian, S., Mulligan, E., & Oats, L. (2010). Critical perspectives on taxation. Critical Perspectives on Accounting, 7(21), 541–544.
   Google Scholar
• Bozio, A., Crawford, R., & Tetlow, G. (2010). The history of state pensions in the UK: 1948-2010. Briefing Note BN105. IFS.
   Google Scholar
• Burkinshaw, L. (2017). Personal service companies and the public sector. Public Money & Management, 37(4), 253–260.
   Web of Science ®Google Scholar
• Clasen, J. (2001). Social insurance and the contributory principle: A paradox in contemporary British social policy. Social Policy and Administration, 35(6), 641–57.
   Web of Science ®Google Scholar
• DHSS. (1978). A happier old age: A discussion document on elderly people in our society. HMSO.
   Google Scholar
• Ferrera, M., & Rhodes, M. (2000). Building a sustainable welfare state. West European Politics, 23(2), 257–282.
   Web of Science ®Google Scholar
• Financial Reporter. (2020). Pension credit claimants plummet for third consecutive year. https://www.financialreporter.co.uk/later-life/pension-credit-claimants-plummet-by-two-million.html.
   Google Scholar
• Financial Times. (2015). Chart that tells a story—pensions and earnings. https://www.ft.com/content/6f8531d6-ddfd-11e4-8d14-00144feab7de.
   Google Scholar
• Foster, L., & Heneghan, M. (2018). Pensions planning in the UK: A gendered challenge. Critical Social Policy, 38(2), 345–366.
   Web of Science ®Google Scholar
• FT Adviser. (2018). Over-65s rely heavily on state pension. https://www.ftadviser.com/pensions/2018/12/17/over-65s-rely-heavily-on-state-pension/.
   Google Scholar
• Hansard. (2016a). https://publications.parliament.uk/pa/cm201516/cmhansrd/cm160107/debtext/160107-0002.htm.
   Google Scholar
• Hansard. (2016b). https://publications.parliament.uk/pa/cm201516/cmhansrd/cm160107/debtext/160107-0002.htm.
   Google Scholar
• Hansard. (2016c). https://publications.parliament.uk/pa/cm201516/cmhansrd/cm160107/debtext/160107-0002.htm.
   Google Scholar
• Hansard. (2016d). https://publications.parliament.uk/pa/cm201516/cmhansrd/cm160107/debtext/160107-0002.htm.
   Google Scholar
• Hill, A. (2019). No duty of fairness to women hit by pension age rise, court told. The Guardian https://www.theguardian.com/uk-news/2019/jun/06/no-duty-of-fairness-to-women-hit-by-pension-age-rise-court-told 23 March 2020.
   Google Scholar
• Hills, J. (2003). Inclusion or insurance? National insurance and the future of the contributory principle. CASE paper 68. http://eprints.lse.ac.uk/5563/.
   Google Scholar
• Hitchings, E. (2006). GB-1912 The National Insurance Act and the ‘Turra Coo’. The Revenue Journal of Great Britain, XVI(4), 146–148.
   Google Scholar
• HM Government. (2018). Benefit expenditure and caseload tables 2018. https://www.gov.uk/government/publications/benefit-expenditure-and-caseload-tables-2018.
   Google Scholar
• HMRC. (2019). Great Britain National Insurance Fund account, year ended 31 March. https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/839411/Great_Britain_National_Insurance_Fund_Account_-_2018_to_2019.pdf.
   Google Scholar
• Johnson, P. (1992). Social risk and social welfare in Britain 1870-1939. LSE Working Papers in Economic History, 3(92), https://core.ac.uk/download/pdf/94959.pdf.
   Google Scholar
• Johnson, P., & Stears, G. (1996). Should the basic state pension be a contributory benefit? Fiscal Studies, 17(1), 105–112.
   Google Scholar
• Just Group. (2019). https://www.justgroupplc.co.uk/~/media/Files/J/JRMS-IR/news-doc/2019/millions-of-the-uks-poorest-pensioners-receiving-the-least-state-support.pdf.
   Google Scholar
• Mirrlees, J., Adam, S., Besley, T., Blundell, R., Boden, S., Chote, R., Gammie, M., Johnson, P., Myles, G., & Poterba, J. M. (2011). Tax by design. Oxford University Press.
   Google Scholar
• Peacock, A., & Peden, G. (2014). Merging national insurance contributions and income tax: Lessons of history. Economic Affairs, 34(1), 2–13.
   Google Scholar
• Pemberton, H. (2017). WASPI’s is (mostly) a campaign for inequality. The Political Quarterly, 86(3), 510–516.
   Google Scholar
• Pensions Policy Institute. (2017). Everything you always wanted to know about the triple lock but were afraid to ask … https://www.pensionspolicyinstitute.org.uk/media/1364/201705-bn96-everything-you-always-wanted-to-know-about-the-triple-lock-but-were-afraid-to-ask.pdf.
   Google Scholar
• Reed, H., & Dixon, M. (2005). National insurance: Does it have a future? Public Policy Research, 12(2), 102–110.
   Google Scholar
• Ruane, S., Collins, M. L., & Sinfield, A. (2020). The centrality of taxation to social policy. Social Policy and Society, https://doi.org/https://doi.org/10.1017/S1474746420000123
   Google Scholar
• Seely, A. (2011). Hypothecated taxation. Standard note SNO1480. https://commonslibrary.parliament.uk/research-briefings/sn01480/.
   Google Scholar
• Select Committee on Social Security. (2000). The contributory principle. Fifth report Session 1999-2000. https://publications.parliament.uk/pa/cm199900/cmselect/cmsocsec/56/5604.htm.
   Google Scholar
• Sinn, H. W. (1996). Social insurance, incentives and risk-taking. International Tax and Public Finance, 3, 259–280.
   Google Scholar
• Skinner, D., & Robson, M. (1992). National insurance contributions: Anomalies and reforms. Fiscal Studies, 13(3), 112–125.
   Google Scholar
• Smith, A. (1776). An enquiry into the nature and causes of the wealth of nations. https://www.econlib.org/library/Smith/smWN.html.
   Google Scholar
• Stafford, B. (1998). National insurance and the contributory principle. https://www.academia.edu/1098884/National_Insurance_and_the_contributory_principle.
   Google Scholar
• Thurley, D. (2019). Pension credit—current issues. Briefing paper CBP-8135. House of Commons Library.
   Google Scholar
• Thurley, D., & McInnes, R. (2019). State pension age increases for women born in the 1950s. Briefing Paper CBP-7405. House of Commons Library.
   Google Scholar
• Waine, B. (1995). A disaster foretold? The case of the personal pension. Social Policy & Administration, 29(4), 317–334.
   Web of Science ®Google Scholar
• Wilkinson, M. (1994). Paying for public spending: Is there a role for earmarked taxes? Fiscal Studies, 15(4), 119–135.
   Google Scholar
• Work and Pensions Committee. (2016). Communication of state pension age changes . HC 899. https://publications.parliament.uk/pa/cm201516/cmselect/cmworpen/899/899.pdf.
   Google Scholar
• Written statement HLWS915. (2018). National Insurance Contributions—written statement by Lord Bates, 6 September. https://www.parliament.uk/business/publications/written-questions-answers-statements/written-statement/Lords/2018-09-06/HLWS915/.
   Google Scholar