Journal articles
Journal article
We use microsimulation models to study the effects of reduced VAT rates and exemptions on revenues, poverty and inequality. In isolation, reduced VAT rates and exemptions in six LMICs studied are poverty-reducing. They are often expensive in terms of foregone tax revenue, and in all cases richer ...
Journal article
We sought to determine whether areas with higher levels of socioeconomic deprivation or larger ethnic minority populations saw larger falls in emergency and planned admissions in England.
Journal article | Fiscal Studies Special Issue on a Wealth Tax: Time for Another Look?
This special issue draws together the latest thinking on wealth taxes with the aim of filling this gap. It draws heavily on international experience and evidence, applying these insights to the UK context.
Journal article | Fiscal Studies Special Issue on a Wealth Tax: Time for Another Look?
We show that wealth inequality in the UK is high and has increased slightly over the past decade as financial asset prices have increased in the wake of the financial crisis.
Journal article | Fiscal Studies Special Issue on a Wealth Tax: Time for Another Look?
In this paper, we review the existing empirical evidence on how individuals respond to the incentives created by a net wealth tax.
Journal article | Fiscal Studies Special Issue on a Wealth Tax: Time for Another Look?
In this paper, I examine the role of a wealth tax in the context of the UK's existing taxes on wealth.
Journal article | Fiscal Studies Special Issue on a Wealth Tax: Time for Another Look?
In this paper, we model the revenue that could be raised from an annual and a one-off wealth tax of the design recommended by Advani, Chamberlain and Summers in the Wealth Tax Commission's Final Report (2020).
Journal article | Fiscal Studies Special Issue on a Wealth Tax: Time for Another Look?
This article asks when a wealth tax would in principle be a desirable part of the tax system, setting aside the practicalities and politics that would be crucial in reality.
Journal article | Population Studies
Using mortality registers and administrative data on income and population, we develop new evidence on the magnitude of life expectancy inequality in Hungary and the scope for health policy in mitigating this. We document considerable inequalities in life expectancy at age 45 across ...
Journal article | British Tax Review
This article reviews the increase in corporation tax and diverted profits tax announced in the March 2021 Budget.