Journals

In 2006, the Chinese central government increased civil servant salaries and pensions and used either unfunded and funded mandates in different areas.

A Symposium on Tax and Welfare Policy – New perspectives on old issues

This paper looks at the motivation behind the expansion of in-work tax credits in the face of growing wage inequality and in-work poverty.

We draw on firm-level administrative VAT records from 11 countries at different income levels to examine the functioning of real-world VAT systems.

In this paper, we provide an overview of the sample design of Understanding Society and the consequent nature of design weights.

We review the potential barriers to data collection using mobile apps and experimental evidence collected with the UK Household Longitudinal Study.

We introduce the income data of Understanding Society, the UK Household Longitudinal Study.

Understanding Society, the UK Household Longitudinal Study includes a wide range of health measures, and in particular biomarker and genetic data.

We study political donations data disclosed since 2001 to evaluate the role of private and public political finance over time.

This study uses variations in state income tax refunds over time to estimate consumption responses to lump-sum payments.

We show that responses of UK company owner-managers to personal taxes are due to intertemporal income shifting and not reductions in business activity

This current symposium contains a collection of papers on the UK Household Longitudinal Survey, most commonly known as Understanding Society.

The UK Household Longitudinal Study began in 2009, and built on and incorporated its predecessor the British Household Panel Survey.

Understanding society is invaluable for studying the intergenerational persistence of outcomes including income, health and wealth.

Fiscal Studies, Volume 44, Issue 4

We examined dementia trends in England and Wales from 2002 to 2019, addressing bias and non-linearity, with limited post-2010 data.

The article is a response to Gabriel Zucman's paper 'Globalisation, taxation and inequality'.

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

The article is a response to Gabriel Zucman's paper 'Globalisation, taxation and inequality'.