ERES:conference

The paper aims to clarify the tax status of pension schemes in the UK and, by using economic and other arguments, to establish a theoretical benchmark that could be considered the ‘appropriate’ tax regime for pension saving. We consider existing tax regimes for saving (such as the ‘ISA’...

This article looks at the new arrangements for strategic land use planning policy in the English regions and the questions that these arrangements raise for the successful implementation of policy. It then turns to the case of Lyon, France, which has had a rather longer history of strategic...

The last ten years has seen an explosion of literature looking at the role of real estate in a multi-asset portfolio. There has been a more limited development of literature in the UK and US which considers how real estate fits into an asset/liability pension plan framework. This paper considers...