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1 June 1997
1 June 1997
The European Commission has proposed a fundamental reform of VAT in member states, aimed at establishing a durable, or ӤefinitiveԬ VAT regime, compatible with the requirements of the increasingly integrated European single market. Contrary to the expectations of many commentators, the proposals for the definitive regime have not simply revived the Commission's 1987 proposals for the post-1992 VAT regime. Instead, there are some striking new proposals ֠including a single VAT ӤomicileԠfor each business engaged in Europe-wide trade. This commentary describes the rationale of the Commission's new proposals, and compares it with the current ӴransitionalԠregime and other available alternatives.
1 June 1997
5 May 1997
This paper analyses low income dynamics in Britain using the first four waves of the British Household Panel Survey.
1 May 1997
This paper extends Feldstein's analysis to incorporate international considerations, differences in tax structures and alternative values for key parameters.
1 May 1997
This paper considers some of the economic impacts that demographic change may have in developed economies over the next fifty years.
1 May 1997
Binding Rulings
1 May 1997
This paper examines and criticises this reform from two perspectives. First, there is no underlying rationale for such an approach.
1 May 1997
1 May 1997
Are the provision and the extent of work-related training in the UK affected by the amount of job-to-job mobility among the work-force? Conversely, does receiving different types of work-related training make employees more or less likely to move jobs? This report examines both these questions in detail using panel data from the British Labour Force Survey and the National Child Development Survey.
1 May 1997
This paper applies revealed preference theory to the nonparametric statistical analysis of consumer demand.
1 May 1997
It is widely accepted that an accurate assessment of the extent to which graduates benefit from higher education is crucial for the effective development of policy in this area. For the first time in the UK, this report examines two dimensions of labour market success (employment and wages) in the early 1990s for a group of 33-year-olds who undertook higher education and compares their performance with a similarly-aged group who obtained at least one (and alternatively at least two) A level qualifications but did not proceed into higher education.
1 May 1997
1 April 1997
This commentary discusses the background to the policy, presents the economic arguments for and against the levy, and examines some of the issues about how the levy might actually operate in practice.
1 April 1997
This paper explores the implications of examining the effect of policy changes on individual incomes rather than household incomes.
1 February 1997
The 'Green Book' and the recent EGRUP report support exchequer cost per job as a key input in the ex-ante appraisal of individual applications for Regional Selective Assistance (RSA) and the ex-post evaluation of the RSA scheme as a whole.
1 February 1997
The schedular system of income tax in the UK frequently comes under attack, not least in relation to the distinctions it draws between the tax treatment of the employed and the self-employed.
1 February 1997
This paper illustrates recent trends in household consumption and personal savings in the UK and the US and discusses some theoretical models that can be used to interpret them.
1 February 1997
This paper examines the impact of the UK housing benefit system on the financial returns to employment of people in local authority or Housing Association accommodation.
1 February 1997