David Phillips: all content

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Taxes and labour supply

Presentation

Slides and Audio from the presentation given at the IFS Public Economics Lecture series, December 2012

17 December 2012

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Scottish independence: the fiscal context

Report

This briefing note indicates the fiscal consequences that the Scottish people will need to consider in making a decision over whether to seek independence from the UK.

19 November 2012

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Poverty

Presentation

This presentation was given at the briefing 'Living standards, poverty and inequality in the UK: 2012' on 15 June 2012 at IFS.

15 June 2012

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Living standards, poverty and inequality in the UK: 2012

Report

How have household incomes evolved since the onset of the financial crisis? What is the gap between rich and poor? Who was hit hardest by the recession? How many people are there in poverty? Which groups are most likely to face poverty? This report looks at the trends in poverty, inequality and living standards using the most recent government data.

15 June 2012

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Measuring and addressing child poverty

Comment

Today, the government published new household income statistics and announced a consultation on the measurement of child poverty. IFS researchers take the opportunity to reflect upon what child poverty is and how it should be measured, and to discuss current government thinking in this policy area.

14 June 2012

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Reforming VAT: a promising proposal, but much more still to be done

Comment

Earlier this month the European Commission outlined proposals aimed at making the EU VAT system simpler, more efficient and more robust. If fully realised, complying with VAT procedures, particularly when trading across borders, would be considerably simpler, and the system should be more robust to fraud: hence, the plans represent a genuine improvement. However, significant problems like the plethora of goods and services not subject to the full rate of VAT look set to remain, despite efforts to discourage their use.

19 December 2011

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Taxes and labour supply

Presentation

These slides were delivered as part of the IFS public economics lectures 2011.

13 December 2011

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A retrospective evaluation of the elements of the VAT system: full report

Report

This full report consists of 11 chapters covering areas including: VAT exemptions and their economic effects; reduced and zero rates and their distributional, welfare and behavioural consequences; administration and compliance costs; VAT fraud; the operation of VAT in a cross-border context; the impact of the EU VAT system on cross-border trade flows; and the impact of VAT on GDP, consumption and labour markets.

6 December 2011