This paper addresses the issue of whether tax revenue from alcohol lost through cross-border shopping could be recouped by cutting excise duties.
1 September 1999
This paper explores the effects of a tax levied on Spanish energy-related CO<sub>2</sub> emissions
1 September 1999
The primary purpose of this study is to test empirically the effectiveness of attempts at simplifying the Income Tax Assessment Act 1936 as amended.
1 September 1999
This paper analyzes the relationship between aggregate wages and individual
1 September 1999
There has much recent academic and policy interest in the issue of spatial clustering of
1 September 1999
In this paper we model the evolution ofincome risk and consumption growth
1 August 1999
The paper examines social security (public pension) reforms in which the programme is partially shifted from a public unfunded basis to a private, prefunded, basis.
16 July 1999
This paper examines the empirical relationship between technological innovations, market share and stock market value.
1 July 1999
1 July 1999
This paper analyses retirement expectations and outcomes using the two waves of the UK Retirement Survey, undertaken in 1988-89 and 1994.
1 July 1999
The paper estimates the returns to education for a cohort of individuals born in
1 July 1999
This report considers sources of bias in cost-of-living and price indices, with particular reference to the UK's retail price index. The sources of bias discussed are caused by the introduction of new goods, quality change in existing goods and commodity substitution by consumers. New methods of quantifying these biases and correcting them are presented with empirical applications.
1 July 1999
This paper investigates the relationship between export market shares and relative unit labour
26 June 1999
The paper examines why earmarking failed and what problems arise for replacing road taxes by hypothecated road charges.
1 June 1999
This paper evaluates the recent proposals for a co-ordinated capital tax policy in the European Union, focusing on an EU-wide minimum withholding tax on interest income and alternative ways to increase the effective tax rate on corporate profits
1 June 1999
According to Family Expenditure Survey (FES) data, child poverty (with a poverty line defined at half mean equivalised household income) has risen markedly in Britain in the last 30 years. By 1995-96, around one in three - or 4.3 million - children were living in poor households.
1 June 1999
This paper discusses some of the implications of the differences between the traditional taxation treatment adopted by most OECD nations and that adopted by Australia, where there is a tax on contributions, a tax on investment earnings and a tax on benefits
1 June 1999
A central issue in the recent reforms of state pensions in Spain has been to increase the proportionality between contributions and benefits along actuarially fair lines
1 June 1999
After a break of a few years, the European Union has recently again become active in the area of co-ordinating capital income taxes between Member States.
1 June 1999
Significant change was made to both tax and benefits systems during the period 19972001.
1 June 1999