Rory Sutherland Rory Sutherland

You can no longer reduce wealth inequality by taxing income

This piece first appeared in The Spectator

The maximum amount you can save in an ISA for the tax year 2017-2018 is now £20,000. The maximum annual pension contribution is £40,000. Counterintuitively, these huge allowances are actually a disincentive for ordinary people to save. With a £5,000 ISA maximum, a modest saver had an impetus to save each year for fear of missing out; with an ISA ceiling of £20,000, anyone can postpone saving until next year.

But you don’t have to be a Marxist to wonder why a household which can save £60,000-120,000 a year is in need of extra help from the state. Figures released this year by HM Revenue & Customs forecast that tax relief on pensions will cost £24.1 billion, with a further £16.9 billion spent on exemptions for employers’ contributions. Some of this is a worthwhile incentive for people who might otherwise not save; the great majority is a redistribution of wealth in the wrong direction: a subsidy to people who would save money without encouragement.

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