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1 August 1996
This is the year of simplification of tax legislation and I should like to add my thoughts to the debate.
1 August 1996
The subsidy of childcare for pre-school-age children has moved rapidly up the political agenda in the UK, and government policy has developed considerably in this area.
1 August 1996
This note presents a brief analysis of the tax systems currently in place and considers what issues should be of concern in setting tax policy in the future.
1 August 1996
20 May 1996
Rising female labour-force participation has been one of the most striking changes to have occurred in industrialised countries' labour markets over recent decades.
1 May 1996
A major focus of concern about the environment and the prospects for sustainable development is the transport sector.
1 May 1996
The issue of ageing and saving has two distinct facets. On the one hand, there is the individual issue.
1 May 1996
This note looks at the work the Tax Law Review Committee (TLRC) has done since its inauguration in October 1994.
1 May 1996
The acquisition of rights by workers in private pension plans underpins retirement behaviour, recruitment policy and wage structure, but there is controversy as to how these individual pension rights should be valued.
1 May 1996
19 April 1996
19 April 1996
This report analyses the changing economic positions of tenants in subsidised public housing. It shows how low their incomes are today, how these low incomes interact with higher rents and the housing benefit system to reduce their returns to work and looks at a number of reforms to the benefit system.
1 April 1996
Work Related training is currently at the top of the political and public policy agenda. The report looks at who gets work related training in Britain, the effect it has on the subsequent employment prospects of men and women, the wage payoffs to different types of work related training, and whether it improves the wages prospects of relatively low skilled individuals.
1 April 1996
Devolution and regional government are once again at the centre of policy debate in Britain. This reports considers the economic issues in designing a system of regional government, and its fiscal implications for the residents of the regions of Britain.
1 March 1996
This report of the 1993 IFS Residential Conference considers the administrative issues that face the tax system in the 1990s. Speakers dealt with the implications of the move to self-assessment, the adoption of a rulings procedure, tax appeals and general anti-avoidance rules. International aspects of tax administration and compliance were also considered.
1 March 1996
9 February 1996
There is broad agreement in theoretical work that taxes on capital income arebound to cease when markets become fully integrated.
7 February 1996
The stock market, take-over bidders, executive pay setters, perhaps Stephen Littlechild himself, even last summer's weather, all seem to have been undermining RPI-X price-cap regulation.
1 February 1996
A number of studies have established that income inequality in the United Kingdom has gone up quite dramatically since the late 1970s (see Goodman and Webb (1994) and Jenkins (1995)).
1 February 1996