A crowded street

Journals

Our staff and associates contribute papers to leading academic journals.

Journal: all content

Showing 2821 – 2837 of 2837 results

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Are there Feasible Reforms for Corporation Taxes?

Journal article

It has always been difficult to justify the existence of a separate tax on corporations in a fiscal system based ultimately on individual ability to pay and many, indeed, have argued that the corporation tax should, in principle, be abrogated.

27 July 1980

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Book Review: Inheritance and wealth inequality in Britain

Journal article

While much recent attention has been paid to the problems involved in estimating the degree of welath inequality in Britain, and policies to reduce it have been the subject of widespread discussion, there is a relative paucity of knowledge about the reasons for its existence and persistence.

27 July 1980

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Companies, inflation and taxation

Journal article

The title I have chosen for tonight covers an important group of questions, which have been much in the forefront of discussion in recent years.

27 March 1980

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Capital Transfer Tax and Farming

Journal article

The main purpose of CTT is the equitable one of continuing the slow process of reducing the inequality of wealth.

27 March 1980

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The Public Expenditure Cuts: Rationale and Consequences

Journal article

Since coming to office the present government has been involved in implementing its economic philosophy, which sees the future growth and development of the UK economy dependent upon the elimination of inflation, the re-establishment of economic incentives, the return of many activities to the market place and a reduction in the public sector's involvement in economic and social affairs.

27 March 1980

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The Laffer curve

Journal article

Some recent attention has been given to the so called 'Laffer Curve'.

27 March 1980

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Book Review - Poverty in the United Kingdom

Journal article

Professor Townsend's monumental study of poverty in the United Kingdom has been long awaited. It is based on a specially commissioned household survey and the results are meticulously documented.

27 March 1980

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The Common Agricultural Policy

Journal article

Nearly all food prices in Europe are now determined, not by market forces, but by the operation of the Common Agricultural Policy.

27 March 1980

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Inflation Accounting and Company Taxation

Journal article

This is that, when inflation reaches anything like 10 percent p.a., it becomes essential to find ways of measuring companies' real profits and that it is these 'real' profits (however defined) which should form the basis of such matters as pricing policy, dividend distributions, and taxation.

27 November 1979

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Housing Income and Subsidies

Journal article

One of the original, if unstated, objectives of the Housing Finance Review initiated in 1975 was to provide a systematic comparison of the distribution of housing subsidies across categories of households differentiated by tenure and other characteristics.

27 November 1979

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The Improvement of the North Sea Tax System

Journal article

A few years ago it looked as if the North Sea tax system, like other aspects of UK oil policy, might succumb to that national weakness of ours known as 'adversary politics'.

27 November 1979

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Adjusting price indices for tax changes

Journal article

In July, the research staff of the Institute for Fiscal Studies produced an index, the Gross Earnings Deflator (GED), which was designed to show how much, on average, the gross earnings of the working population need to increase to compensate them for changes in inflation and the tax system. The government's new Taxes and Prices Index (TPI), first published in August, is similar in intention and construction

27 November 1979