Corporation tax in the UK is based on an estimate of historic cost company profits.
1 November 1990
These two reports form the latest in a series of IFS studies on poverty and low incomes in the United Kingdom.
1 October 1990
1 September 1990
1 September 1990
The Institute for Fiscal Studies is a unique organisation which combines a practical and professional approach to tax, an acute awareness of the political process, and a dedication to high academic standards.
8 August 1990
My theme relates to dynamic aspects of taxation quite broadly and my remarks fall into three distinct sections.
8 August 1990
This paper provides estimates of the effect of activity in the housing market on aggregate consumer spending and indirectly on personal saving behaviour.
8 August 1990
The then Chancellor announced in his Budget Speech in 1989 that the 'earnings rule' for pensioners, which had been introduced in 1948, would be abolished from 1 October 1989.
8 August 1990
The introduction of the Community Charge - or 'poll tax' - in April this year brought the issue of local government finance to the forefront of British politics.
8 August 1990
'Does ownership matter?', asks the title of a recent commentary on the privatisation debate (Yarrow, 1989).
8 August 1990
My title is chosen because of the high weight given to political considerations in the reception of the 1990 Budget, and possibly in its planning as well.
8 August 1990
The City reaction to Mr Major's first Budget was generally one of disappointment, partly because fiscal policy was perceived as lax, partly because nothing new was said about the European Monetary System (EMS).
8 August 1990
The Budget embodies many of the recommendations that we have put forward over the last year-on personal savings and the appropriate stance of macro-economic policy- but a void remains on the key issue of Exchange Rate Mechanism (ERM) entry.
8 August 1990
This commentary concentrates on the particular issues raised by environmental taxation, in the form of the additional tax burden and its distribution accross households.
1 July 1990
1 June 1990
For most of teh 1980s the focus of attention at Budget time has been on tax reform and micro-economic changes.
8 May 1990
The tax treatment of saving in the UK is far from uniform. Saving can take many different forms and there are almost as many different tax regimes.
8 May 1990