Excise duties

Understand this issue

How could the Chancellor raise more tax?

podcast

What options does the Chancellor have for raising taxes in the October Budget?

28 August 2024

Election Special: Your questions answered

podcast

In the final run up to the election, we answer your questions about everything from borrowing to AI to the part that luck plays in the economy.

27 June 2024

Election Special: The big issues politicians haven't spoken about

podcast

What are the manifestos missing? What are the big challenges facing us? And what information should voters be aware of as they head to the polls?

25 June 2024

Policy analysis

How would the parties’ tax and spending plans affect Scotland and Wales?

report

This ‘explainer’ looks at how the parties’ proposals would affect Scotland and Wales, covering tax, spending, public finances and the constitution.

28 June 2024

What are the parties’ plans for benefits and taxes?

calculator

Use our simple interactive tool to see how the parties’ plans for benefits and taxes would impact household incomes over the next five years.

24 June 2024

Lower oil and gas prices hit Scotland’s underlying public finances in 2023-24

comment

Scotland’s notional fiscal deficit rose by £4.7 billion (2% of GDP) in 2023–24, as lower oil and gas prices hit North Sea revenues.

14 August 2024

Academic research

Identifying network ties from panel data: Theory and an application to tax competition

journal article

Our identification and application show that the analysis of social interactions can be extended to economic realms where no network data exists.

9 September 2024

Focal pricing and pass-through

working paper

I show that the adoption and extent of focal pricing practices in an industry in general do not lower average pass-through of input cost changes.

21 August 2024

Does the value-added tax add value? Lessons using administrative data from a diverse set of countries

journal article

We draw on firm-level administrative VAT records from 11 countries at different income levels to examine the functioning of real-world VAT systems.

9 February 2024