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The tax treatment of company dividend payments is an area where corporate taxation interacts with the personal income tax.
1 August 1995
The rapid growth in income inequality in the UK over the 1980s has excited a good deal of interest and concern.
1 August 1995
22 June 1995
1 June 1995
The national non-domestic rate was introduced in 1990 to replace a system of locally varying business rates which had lasted for almost four centuries. Five years after the. 1990 reforms, this report evaluates the operation of the present system and discusses various options for reform.
1 June 1995
Due to rising life expectancy and declining fertility, the world's population is ageing rapidly.
1 May 1995
Shortly after its re-election in March 1993, the Australian government established an expert committee to advise it on how best to respond to the unemployment crisis.
1 May 1995
It is widely agreed that the opportunities for expansion of aggregate employment in the OECD area must be sought mainly in the private service sector.
1 May 1995
Since the seminal work by Diamond and Mirrlees (1971), various attempts have been made to calculate optimal tax rates for different countries.
1 May 1995
1 May 1995
Taxes on alcohol are among the oldest in the UK and are still an important source of tax revenue.
1 May 1995
A long-standing concern surrounding the performance of the UK economy is its perceived failure to maintain the same technological pace as its competitors.
1 May 1995
Much of the debate over inequality in the UK has focused on household incomes. This study provides details of trends in household spending levels. It finds that the inequality of household expenditures has risen much more slowly over the 1980s than the inequality of household incomes.
1 May 1995
This study is based on a new data source, the BHPS, which allows researchers to follow the fortunes of the same households from one year to the next. It finds that the poorest tenth of households in 1992 were on average around 3% worse off in real terms than the poorest tenth in 1991, but that this result was mainly attributable to previously non-poor households becoming worse off.
1 May 1995
1 April 1995
This report looks at some of the economic issues surrounding the current system of alcohol taxes in the UK and considers how far current taxes on alcohol are sustainable as European integration proceeds.
1 April 1995
29 March 1995
11 February 1995
3 February 1995
The completion of the European Union single market has rendered the previous system of destination taxation, in which exports were tax-exempt and then taxed at the importing country's rate, unsustainable due to the accompanying abolition of border controls.
1 February 1995