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The Chancellor, in his pre-budget report in December, re-emphsized the Government's commitment to close the productivity gap that exists between Britian and its competitor economies.
12 February 2004
This lecture, for the IFS Public Economics Lectures series, focuses on fiscal policy and public finances since New Labour came into power in 1997.
12 February 2004
When politicians claim they can finance tax cuts or provide extra resources for public services by cracking down on waste and bureaucracy, voters should start counting the spoons.
8 February 2004
This lecture, for the IFS Public Economics Lectures series, focuses on the treatment of children in the UK tax system and outlines UK trends in support for children and in child poverty.
5 February 2004
This paper considers the identification of the effect of tobacco on mortality.
4 February 2004
This paper describes tax reforms in OECD countries over the last 20 years and how they are related to tax competition.
2 February 2004
1 February 2004
How does uncertainty affect business investment? Murtaza Syed reviews the economic theory underlying the presence (or absence) of this relationship.
1 February 2004
1 February 2004
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.
1 February 2004
1 February 2004
We compare the importance of occupational gender segregation for the gender wage gap in East and West Germany in 1995 using a sample of social-security wage records for full-time workers.
1 February 2004
Two classes of quantile regression estimation methods for the recursive structural equation models of Chesher (2003) are investigated.
1 February 2004
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.
1 February 2004
On 16th February Oliver Letwin, the Shadow Chancellor of the Exchequer, outlined the Conservative Party's preliminary public spending proposals in the form of a "Medium Term Expenditure Strategy". We summarise and analyse the key points in this briefing note.
1 February 2004
This paper extends the nonparametric methods developed by Samuelson (1948), Houthakker (1950), Afriat (1973), Diewert (1973) and Varian (1982, 1983) to latently separable models.
1 February 2004
How and why has the way in which the average British family spends its money changed over the past 25 years? Those are the key questions examined in this report, using data from the UK FES between 1975 and 1999. It looks not only at broad changes in total spending, but also at how the division of expenditure between basics and non-basics and between durable goods, non-durable goods and services has altered over time.
1 February 2004
This Commentary presents a detailed analysis of the latest figures and recent trends.
1 February 2004
Evidence that cash flow has a significant effect on company investment spending, after controlling for Tobin's average Q, has often been interpreted as suggesting the importance of financing constraints.
29 January 2004
This is the third report of the longitudinal quantitative evaluation of Education Maintenance Allowance (EMA) pilots and the first since the government announced that EMA is to be rolled out nationally from 2004.
29 January 2004