<p></p>
Authors
Research Fellow One Essex Court
Malcolm is Chairman of the Tax Law Review Committee at IFS.
Journal article details
- DOI
- 10.1111/j.1475-5890.1983.tb00370.x
- ISSN
- Print: 0143-5671 Online: 1475-5890
- Issue
- November 1983
Suggested citation
Gammie, M and Kay, J. (1983). 'Taxation, authority and discretion ' (1983)
More from IFS
Understand this issue
What is this government’s ‘theory of growth’? Nobody knows
"Shifting the performance of an entire economy requires a long-term, consistent and persistent direction." Paul Johnson writes for the Times.
20 January 2025
Share of apprenticeship budget spent on each apprenticeship level
The proportion of funding directed to higher-level apprenticeships (level 4 and above) has trebled between 2017–18 and 2021–22 from 13% to 39%.
16 January 2025
Social care is the nightmare that won’t go away
A government with a big majority should have had the political will to do more than just set up another review.
6 January 2025
Policy analysis
Projecting options for 16–18 education spending per student after 2025, 2009–10 = 1
To maintain spending per student at 2025–26 levels, total funding would need to rise by almost £200 million in today's prices by the end of 2027–28.
16 January 2025
The distribution of deficits and surpluses across English colleges
Although there has been some improvement since 2017, 37% of colleges reported operating in deficit in 2022–23.
16 January 2025
Public spending on adult education and skills (actual and projected for 2024–25)
Public funding for adult skills has declined significantly since its peak in the early 2000s.
16 January 2025
Academic research
Inequality trends in a slow-growing economy: Italy, 1990–2020
This paper studies the labour supply and income inequality of individuals aged 25–55 in Italy between 1989 and 2020.
2 October 2024
Income and wage inequality in democratic Portugal, 1974–2020
This paper investigates the evolution of income and wage inequality in Portugal from the 1974 democratic revolution up to 2020.
2 October 2024
To be or not to be (employed): two decades of fluctuating earnings and income inequality in Spain
This paper offers a descriptive overview of the evolution of individual earnings and household income inequality in Spain over the last two decades.
2 October 2024