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13 April 2022
13 April 2022
It is disappointing that the UK government has ‘taken back control’ only to stick to an arbitrary, poorly designed, out-of-date funding allocation mechanism.
13 April 2022
11 April 2022
8 April 2022
At the end of February, the government announced the most significant reform to the student loans system in England since at least 2012.
8 April 2022
7 April 2022
7 April 2022
The source of top incomes, who gets them and how they are taxed is important for understanding inequalities. How have top incomes and their source been changing over time? Who is in the top 1% - are they employees, or business owners or rentiers? How much tax do the top pay and should they pay more?
7 April 2022
6 April 2022
6 April 2022
We compare two approaches to using information about the signs of structural shocks at specific dates within a structural vector autoregression (SVAR): imposing ‘narrative restrictions’ (NR) on the shock signs in an otherwise set-identified SVAR; and casting the information about the shock signs as a discrete-valued ‘narrative proxy’ (NP) to point-identify the impulse responses.
6 April 2022
6 April 2022
5 April 2022
4 April 2022
31 March 2022
Leveraging the 2016 demonetisation in India, this article shows that areas that were more impacted by the policy, experienced faster growth in electronic payments and, in turn, average sales reported to the tax authority increased.
31 March 2022
29 March 2022
Fiscal Studies, the journal of the Institute for Fiscal Studies, has appointed James Banks and Kimberley Scharf as new managing editors.
28 March 2022