The government has a target for child poverty to fall to 3.1 million by 2004-05, measured by the number of children in households with less than 60% median income after housing costs. The latest data showed that 3.8 million children (30% of children in Britain) were in poverty in 2001-02 on this definition. To help achieve the target, increases to means-tested benefits and tax credits need to take effect in April 2004, and therefore need to be announced in the forthcoming Pre-Budget Report.
1 December 2003
We consider the estimation of parametric models for stationary spatial orspatio-temporal data on a d-dimensional lattice, for d ≥ 2.
21 November 2003
20 November 2003
This paper studies the relationship between demographic change and international capital flows using a large cross-country time-series dataset.
15 November 2003
The UK pension system has undergone continual reform during the past 25 years.
10 November 2003
In many research areas it is desirable to have information on household total expenditure (‘consumption’).
4 November 2003
This paper examines the corporation tax forecasting techniques used by the Institute for Fiscal Studies.
2 November 2003
1 November 2003
How do we determine how "well-off" a nation is?
1 November 2003
Regression, matching, control function and instrumental variables methods for recovering the impact of education on individual earnings are reviewed for single treatment and sequential multiple treatments with and without heterogeneous returns.
1 November 2003
In August 2003 the government issued a further consultation document on reform to the corporation tax system.This consultation continues a process that started in July 2001 with a consultation document on large business taxation, and which appears to have become an annual exercise. This Briefing Note points out that this annual round of reform proposals does little to promote a stable environment for business investment decisions. New proposals on transfer pricing and finance leasing will add to business costs.
1 November 2003
This article was published in The Public Finance Magazine on 24th October 2003.
24 October 2003
20 October 2003
8 October 2003
This is a response by the Tax Law Review Committee of the Institute for Fiscal Studies to the invitation to comment on the questions raised in the consultation paper on civil partnerships.
8 October 2003
6 October 2003
4 October 2003
This paper investigates the patterns and extent of differences in the prices paid for foods, and for the nutrients they contain, amongst households in the UK.
2 October 2003
Parents with higher education levels have children with higher education levels.
1 October 2003
This paper concerns the identification and estimation of a shape-invariant Engel curve system with endogenous total expenditure.
1 October 2003