Working papers

In this paper we evaluate the impact of a major school reform, that took place in the 1950s in Sweden, on educational attainment and earnings.

In this paper we study the determinants of child anthropometrics on a sample of poor Colombianchildren living in small municipalities.

We study the effects of risk and uncertainty on education and childlabour in developing countries.

Estimation of heteroskedasticity and autocorrelation consistent covariance matrices (HACs) is a well established problem in time series.

his paper uses the measures of basic skills (or functional literacy) in the International Adult Literacy Survey to examine the impact of education and basic skills on earnings across a large number of countries.

This paper is concerned with estimating the additive components of a nonparametric additive quantile regression model.

I study inverse probability weighted M-estimation under a general missing data scheme.

his paper uses UK panel data to shed further light on the fall in spending at retirement (the retirement-consumption puzzle).

We examine whether discretionary government grants influence the location of new plants, and how effective these incentives are in the presence of agglomeration and urbanisation externalities.

I show how to identify and estimate the average partial effect of explanatory variables in a model where unobserved heterogeneity interacts with the explanatory variables and may be unconditionally correlated with the explanatory variables.

This paper considers the identification of the effect of tobacco on mortality.

This paper describes tax reforms in OECD countries over the last 20 years and how they are related to tax competition.

The TLRC Committee has been considering the relationship between tax and accounting measures of business income. This paper builds on the earlier discussion paper DP2 issued in April 2002, which set out some of the general issues of principle involved in any such alignment. The government is clearly attracted to aligning the corporate tax system more closely with account, and significant legislative advances in this direction have already been achieved. As a general matter this is to be welcomed, for reasons which are examined in this paper. But an examination of the principles involved leads us to conclude that now is the time to reflect on where the limits to alignment might lie. It is with this question in mind that Graeme Macdonald and Martin have written this paper at the request of the Committee as a response to the August 2003 consultation document, Corporation Tax Reform.

Two classes of quantile regression estimation methods for the recursive structural equation models of Chesher (2003) are investigated.

We analyse a puzzle in the UK corporation tax: by both historic and international standards corporation tax revenues have been high while the statutory rate has been low.

This paper extends the nonparametric methods developed by Samuelson (1948), Houthakker (1950), Afriat (1973), Diewert (1973) and Varian (1982, 1983) to latently separable models.

This paper presents a nonparametric method for calculating a lower bound on the virtual or reservation price of a new good.

This paper looks at the links between health and socio-economic status.

We present a short review of Friedman's Permanent Income Hypothesis, the origins of the idea and its theoretical foundations.