Working papers

This paper examines the role of international tax evasion for the choice of an optimal foreign tax credit by a capital exporting region

Methods of testing econometrically for horizontal inequity (HI) induced by tax systems are examined.

Part-time work whilst still in full-time education is common in many industrialized countries, and teenagers constitute a significant component of the work force in some sectors of the labour market.

This paper investigates whether tax competition can survive under tax coordination, when information is private or nonverifiable.

This paper concerns the relationship between refuse collection contract costs and the number of bidders for a sample of English local authorities.

Economists have frequently argued that cash transfers are to be preferred to in-kind transfers.

This research is concerned with the demand for lottery tickets and uses data for the UK National Lottery that records the behaviour, incomes and characteristics of almost 10,000 individuals.

This research (supported by the Leverhulme Trust) investigates the relationship between working behaviour (whether one is unemployed, not participating, working part-time or full-time), cash transfer programmes (such as in-work transfers like Family Credit, and out-of-work transfers like Income Support), and in-kind transfer programmes.

This research, supported by the Leverhulme Trust, investigates the relationship between the employment status of husbands and the labour market behaviour of their wives.

This paper applies revealed preference theory to the nonparametric statistical analysis of consumer demand.

This paper places the debate over using consumption or income in studies of inequality growth in a formal intertemporal setting.

Moment conditions are derived for dynamic linear panel data models with linear individual specific effects in the mean and multiplicative individual effects in the conditional ARCH type variance function.

This paper examines the role of individual and household characteristics in explaining patterns of support for higher public spending on seven of the most important public spending programmes including health, education, the police and defence.

This paper describes the evolution of the tax treatment of investment in R&D

We show that older male pensioners have substantially lower incomes than younger pensioners.

The Hicks-Leontief composite commodity theorem permits aggregation of sets of goods that have identical price movements into composite groups of goods, each of which can be treated like a single good for demand analysis.

Both direct utility function and Frisch cost function representations of demand system rank are derived.

This paper derives a series of simple characterisations of optimally coordinated regimes for the taxation of international capital income.

According to the econometric literature, unemployed jobseekers who use a Public Employment Agency (PEA) have longer unemployment spells than those choosing alternative search methods.