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1 January 1998
1 January 1998
1 January 1998
This paper uses microeconomic data from the UK Family Expenditure Surveys (FES) and the General Household Surveys (GHS) to describe and explain changes in the distribution of male wages.
1 January 1998
As the government nears the end of a consultation process on charity taxation, this commentary considers some of the key issues in the debate. What are the economic arguments for tax relief? Is there any evidence that tax incentives have a big effect on individual donations? What has been the impact of tax incentives in the UK? What are so-called `US-style tax deductions and how might they work in the UK? What other reforms to the current system of tax relief might the government consider?
1 January 1998
This book presents the results of the analysis discussed at a conference in July 1996 for users and providers of Family Expenditure Survey Data
1 January 1998
In this Commentary, the authors look at the likely effects that real year-by-year increases in road fuel duties will have on the use of cars by households and on their economic welfare, with particular attention to the distributional consequences.
1 December 1997
This paper examines elements of British tax policy and discusses their implications for the US, where several recent proposals would mirror aspects of the British system.
1 November 1997
This paper explores five features of the American tax system that seem, from a British and European perspective, to be both especially peculiar and potentially instructive.
1 November 1997
This paper examines the strengths and weaknesses of the current British system of in-work benefits, before reviewing the effectiveness of the US Earned Income Tax Credit (EITC) scheme.
1 November 1997
This paper demonstrates that tax simplification is a complicated concept and concludes that sustainable improvement is unlikely to be achieved if reform is limited only to linguistic changes.
1 November 1997
As the Government considers what form the ISA should take, this Commentary documents the current state of savings and, in particular, the current tax treatment of savings. In the light of the experience of TESSAs and PEPS, we also consider several key features that the new Individual Savings Account might have.
1 November 1997
This report addresses whether current UK methods of dealing with avoidance are adequate and satisfactory and what, if any, other measures might be taken. Should current judicial anti-avoidance doctrines be allowed to develop or should Parliament take the initiative with a general anti-avoidance rule?
1 November 1997
We investigate the finite sample performance of a Lagrange Multiplier specification test for competing-risks duration models developed by Pudney and Thomas (1995).
6 September 1997
For small group sizes, the Generalised Least Squares (CLS) estimator in multilevel models is biased and inconsistent when the random cluster effects are correlated with the regressors.
6 September 1997
In this paper we show how estimates of aggregate spending in the UK would be affected by using grossing weights that take account of the known dimensions of non-representativeness of the Family Expenditure Survey.
6 September 1997
The life-cycle hypothesis predicts that the cross-sectional variance of the marginal utility of consumption is equal to its own lag plus a constant and a random component.
6 September 1997
This report looks at how corporate income taxes have changed over the past two decades, what incentives they provide for domestic and international investment, and whether changes in the international economy have helped shape these reforms.
1 September 1997
This paper uses the General Household Survey data for the UK to study earnings
21 August 1997
This paper examines the role of international tax evasion for the choice of an optimal foreign tax credit by a capital exporting region
16 August 1997