Martin Mikloš

Methodological, practical, and institutional commonalities and differences between TaxDev, SOUTHMOD, and CEQ tools for distributional analysis.

The Chancellor's second Budget will be a tricky one. The fiscal outlook has deteriorated, raising the prospect of spending cuts or further tax rises. 

Enhanced unemployment insurance to reward jobseekers while reducing support for long-term claimants of contributory disability benefits

The government’s reform to contributory benefits rewards jobseekers at expense of those with long-term disabilities, and could save billions annually.

How do changes in UK government revenues over time compare with what has been seen in other advanced countries?

This edition of the Survey of Ghana’s Tax System provides a comprehensive overview of the tax system as of the start of 2024.

We describe the fiscal outlook and set out the unenviable but important choices – which could define the parliament – confronting Rachel Reeves.

How do the UK’s levels of tax and spend compare with other advanced economies?

How might the outlook for the public finances change and how should the Chancellor’s tax and spending plans change in response in the Budget?

Higher inflation has boosted tax revenues. Rather than compensate public services, or bank the spoils, the Chancellor decided to cut taxes.

Pressures on both revenue and spending are skewed to add to borrowing over the next few years, and threaten the ‘centrality’ of official forecasts.

In the current environment of high inflation and rising interest rates, tax cuts at the upcoming Budget would be extremely difficult to justify.