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Taxing an independent Scotland

Presentation

This paper was given at the IFS event 'The fiscal implications of an independent Scotland' on 18 November 2013

18 November 2013

The Treasury

Autumn Statement 2013

Collection
After each Autumn Statement, Budget and Spending Review, we publish analysis of the Chancellor's proposals and reforms.

11 November 2013

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The Effect of Immigration on Public Finances

Report

The impact of immigration on the public finances is an important influence on public opinion. This paper aims to provide a thorough conceptual survey, pointing out the complexities of a full understanding and the relevance of indirect effects and covering both static perspectives and longer run dynamic issues.

4 November 2013

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Taxing an independent Scotland

Report

This Briefing Note looks at the way that tax revenue in Scotland is currently delivered and at the reform options that would be open to an independent Scotland.

29 October 2013

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EU Commission labels UK Patent Box harmful tax competition

Comment

The EU Commission has opined that the UK’s Patent Box policy breaches the code of conduct for business taxation. There are concerns over whether the design of the policy is open to abuse, or will provide differential treatment for economically similar companies.

18 October 2013

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Tax revenue in England, Scotland, Wales and Northern Ireland

Comment

HM Revenue and Customs has now published, for the first time, estimates of the revenue raised by HMRC taxes in England, Scotland, Wales and Northern Ireland. In this observation we examine what can be learned from these figures.

3 October 2013

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The new tax break for some married couples

Comment

The Prime Minister David Cameron has announced how the Government proposes to recognise some marriages and civil partnerships in the income tax system. From April 2015 it plans to make up to £1,000 of the income tax personal allowance transferable between adults who are married or in a civil partnership, so long as the higher-income adult is a basic-rate taxpayer. In this observation we briefly discuss this policy and its effects.

30 September 2013