Reports

In 2003: the government will introduce new tax credits to provide financial support for children and low-paid workers: the integrated child credit and the employment tax credit. The reform to support for children aims to unify existing payments in a way that provides a guaranteed stream of income for those with children, whether they are working or not. The credit for people in work will provide an income top-up for low earners - something that those without children have not benefited from before. The government has not announced the impact of the reforms on the public finances, but both will cost the exchequer money, so this Commentary considers the likely sums involved. We also examine whether the reforms look like fulfilling their stated aims: making work pay, relieving poverty and creating a new type of state support that is simpler and less intrusive for claimants.

Using a sample of individuals aged 55 and over from the UK Retirement Survey, this paper models the probability of retirement in terms of the incentives underlying the individual\'s pension plan as well as other socio-economic factors.

This Briefing Note looks at the current government's record on public spending, borrowing and taxation.

Election 2001: This Briefing Note looks in detail at public spending.

This Election Briefing Note looks at the planned levels of borrowing for the three main parties.

Election 2001: Business taxes under Labour

Election 2001: Labour's proposals

This note examines the changes in living standards, inequality and poverty.

Election briefing note 5 (2001)

The Conservatives have made several proposals for tax and benefit reform, including benefit changes, reforms to savings taxation, a cut in fuel duty and a package of tax cuts for families. This Election Briefing Note analyses how these measures would affect household disposable incomes, how much they would cost and what the implications for the structure of the tax and benefit system might be.

This note examines the evidential basis for claims that UK investment is rising, and the broader picture on investment in the UK in recent years.

This short paper starts by describing the two fiscal rules and then looks at the latest set of HM Treasury forecasts, which suggest that these rules will indeed be met. We then go on to discuss the level of uncertainty that is implicit in any public finance forecasts.

This evaluation focuses on the four models of EMA that were introduced into the

In the November 2000 Pre-Budget Report, the government announced a major range of measures for pensioners. Some come into operation in April 2001, while others follow in 2002 and 2003. The most important aspects of the package comprised: above-inflation increases in the retirement pension; substantially above-inflation increases in the means-tested minimum income guarantee (MIG); and the introduction of a new element into the means-tested benefit system for pensioners, known as the pension credit. Overall, the package means the government will pay over 4 billion a year extra to pensioners (2000 prices) by 200304. It represents a very substantial redistribution in favour of pensioners, and particularly those on low incomes.

Allocation of Resources to English Areas, Individual and Small Area Determinants of Morbidity and Use of Healthcare Resources

How does pharmaceutical marketing influence doctors prescribing behaviour?

This Election Briefing Note asks which families would gain and which would lose from Liberal plans for the tax–benefit system, but first it outlines and analyses the specific measures.