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A single-tier pension: what does it really mean? - The Institute For ...

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Published by<br />

<strong>The</strong> Inst<strong>it</strong>ute for Fiscal Studies<br />

7 Ridgmount Street<br />

London WC1E 7AE<br />

Tel: +44 (0) 20-7291 4800<br />

Fax: +44 (0) 20-7323 4780<br />

Email: mailbox@ifs.org.uk<br />

Webs<strong>it</strong>e: http://www.ifs.org.uk<br />

© <strong>The</strong> Inst<strong>it</strong>ute for Fiscal Studies, July 2013<br />

ISBN 978-1-909463-10-3

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