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Reports

Reports provide in-depth coverage of findings from substantive research with long-term policy relevance. They are aimed at non-specialists, as well as academics.
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This report of the Tax Law Review Committee (TLRC) 'The tax tribunals: the next ten years' identifies present strengths of the Tax Chamber of the First-tier Tribunal (FTT) and addresses areas for improvement.
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This report examines how household incomes were changing in the UK up to the eve of the COVID-19 pandemic, and how other measures of household living standards have changed over the course of the pandemic.
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The COVID-19 pandemic has hit sub-Saharan African economies hard, exacerbating debt and debt servicing cost issues that a range of countries in the region – including Ghana and Nigeria – already faced. This report examines the fiscal context in sub-Saharan Africa and the issues and options for ...
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In this report, we provide fresh evidence on the nature of paid work at older ages, how employment patterns differ for people in different circumstances and how the situation is changing over time.
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While there is broad agreement in the UK on the importance of social mobility, current evidence suggests that social background is more strongly related to outcomes in the UK than in many other developed countries.
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Abdul Malik Iddrisu, Ross Warwick, Edward Abrokwah, Harriet Conron, Andara Kamara and Daniel Nuer
In this report, we provide a comprehensive overview of Ghana’s tax system. This is intended as a repository of key information for researchers, policymakers and the public, as well as highlighting aggregate patterns of note as a first step for identifying challenges and areas for reform.
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Inheritances have been growing as a share of national income in the UK since the 1970s. This trend looks set to continue as generations at older ages hold more wealth than their immediate predecessors but younger generations have no higher incomes than the generations born just before them.
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In this report, we provide a detailed overview of Ethiopia’s current tax system and the evolution of tax revenue collections over the last 10 years. The report also highlights important changes to the structure of the tax system which have occurred over the past few years, and the associated tax ...
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We investigate differences in the returns to undergraduate degrees by socio-economic background and ethnicity using the Department for Education’s Longitudinal Education Outcomes (LEO) data set.
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Carol Propper, Isabel Stockton and George Stoye
This report examines the effect that variation in the cost of living has on the labour supply of existing nurses in NHS acute trusts. Retention of nursing staff within the NHS is a key policy issue. Pay policy – and the ability that trusts and nurses have to react to local working conditions and ...