Journals

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.

We use administrative tax data from audits of self-assessment tax returns to understand what types individuals are most likely to be non-compliant.

In this paper, we investigate the growth in employment between the eve of the Great Recession and the eve of COVID-19 across several dimensions.

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 contr

We sought to determine whether areas with higher levels of socioeconomic deprivation or larger ethnic minority populations saw larger falls in emergen

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.

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.

In this paper, I examine the role of a wealth tax in the context of the UK's existing taxes on wealth.

In this paper, we review the existing empirical evidence on how individuals respond to the incentives created by a net wealth tax.

This paper is concerned primarily with the question of who should pay a wealth tax and in what circumstances, if such a tax is to be levied.

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).