Personal taxes and benefits

Understand this issue

The Autumn Statement explained

podcast

We analyse the Chancellor's 2023 Autumn Statement.

24 November 2023

Cutting inheritance tax isn’t quite as simple as its proponents suggest

comment

"There are dozens of tax cuts that would be some combination of more equitable and better designed to promote economic efficiency and growth."

20 November 2023

2p cut is welcome but fiscal risks are serious

comment

"Whoever is chancellor after the next election, is going to have to face up to some hard truths," Paul Johnson in The Times.

23 November 2023

Policy analysis

What does the Autumn Statement mean for local government and public service spending?

comment

Kate Ogden explains the impact of the Autumn Statement on public services, council funding and devolution deals.

24 November 2023

Assessing the Welsh Government’s consultation on reforms to council tax

report

We analyse the impact of the possible approaches to council tax reform set out in the Welsh Government’s consultation on ‘A fairer council tax’.

14 November 2023

Revaluation and reform of Welsh council tax should proceed without delay

comment

We analyse the impact of the possible approaches to council tax reform set out in the Welsh Government’s consultation on ‘A fairer council tax’.

14 November 2023

Academic research

Insurance, redistribution, and the inequality of lifetime income

working paper

This paper studies how the tax-and-transfer system mitigates income inequalities over the lifetime, which can lead to disparities in living standards.

2 November 2023

Symposium: tax equity around the world - introduction

journal article

This set of issues was showcased at the 4th World Bank Tax Conference in September 2022, which focused on ‘Global Tax Equity’.

11 September 2023

Is it time to reboot welfare economics? Overview

journal article

The articles in this Fiscal Studies symposium engage with the question of how to revive normative questions as a central issue in economic scholarship

5 September 2023