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Journal article
We show that observed behaviour can be rationalised by the fact that the shadow price of home-cooked food, which accounts for the fact that cooking takes time, has risen relative to the price of ready-to-eat food.
Journal article
We evaluate the impact of a price floor for alcohol introduced in Scotland in 2018, using a difference-in-differences strategy with England as a control group.
Journal article
Maya Goldman, Karolina Goraus, Tom Harris, Gabriela Inchauste, Jon Jellema, David Phillips and Ross Warwick
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
Paul Aylin, Alex Bottle, Samantha Burn, Carol Propper, George Stoye and Max Warner
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?
Arun Advani, Helen Hughson and Hannah Tarrant
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?
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?
Arun Advani and Hannah Tarrant
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?
Arun Advani, George Bangham and Jack Leslie
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?
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.