Government finances and spending

Our paper evaluates the labour supply effects of 'in work' benefit reforms in the UK, using the means-tested benefit reforms of July 1995 as an example.

This report considers the issues involved in using sales taxes as a possible source of local government revenues in the UK.

It is 20 years ago this July that the committee under the chairmanship of James Meade was set up by the Institute for Fiscal Studies to take a fundamental look at the UK tax structure.

The purpose of this working paper is to document the current TAXBEN model, given the changes that have occurred since 1990.

This report analyses the distributional effects of the tax changes announced in the two Budgets of 1993 and how the tax changes since the mid 1980s have changed the whole way in which the tax system works and affects individuals.

This paper asks to what extent simple approximations can be used to measure the welfare costs of tax reform and evaluates the magnitude of the biases for a plausible size tax reform.

Proceedings of the IFS conference held on 24 June examining the possible solution to surplusAdvance Corporation Tax suggested by the Chancellor in his March 1993 Budget Speech.