Tax

A model is developed that allows for a layoff rate and a job arrival rate in the intertemporal choice of consumption and labor market state.

It is 20 years ago this July that the committee under the chairmanship of James Meade was set up by the Institute for Fiscal Studies to take a fundamental look at the UK tax structure.

This paper compares the employment behaviour of innovative firms with those that are less technologically advanced.

This paper contrasts Samuelson's (1964) definition of "true economic depreciation" with the use of this term that has become standard in the more recent literature on neutral business taxes.

Our paper evaluates the labour supply effects of 'in work' benefit reforms in the UK, using the means-tested benefit reforms of July 1995 as an example.

The purpose of this working paper is to document the current TAXBEN model, given the changes that have occurred since 1990.

This paper aims to investigate the impact of the UK Family Credit (FC) scheme (an in-work income transfer programme, i.e. one which is only payable to individuals who are in work) on the labour supply of lone mothers.

We study transitions in and out of work for men over the age of forty in order to investigate the principal determinants of retirement age.

This report analyses the distributional effects of the tax changes announced in the two Budgets of 1993 and how the tax changes since the mid 1980s have changed the whole way in which the tax system works and affects individuals.