Government finances and spending

Earlier this month the European Commission outlined proposals aimed at making the EU VAT system simpler, more efficient and more robust. If fully realised, complying with VAT procedures, particularly when trading across borders, would be considerably simpler, and the system should be more robust to fraud: hence, the plans represent a genuine improvement. However, significant problems like the plethora of goods and services not subject to the full rate of VAT look set to remain, despite efforts to discourage their use.

These slides were delivered as part of the IFS public economics lectures 2011.

These slides were delivered as part of the IFS public economics lectures 2011.

These slides were delivered as part of the IFS public economics lectures 2011.

These slides were delivered as part of the IFS public economics lectures 2011.

These slides were delivered as part of the IFS public economics lectures 2011.

These slides were delivered as part of the IFS public economics lectures 2011.

This presentation was delivered to the HMRC conference on taxation analysis and research in December 2011.

This presentation was given at a briefing following the autumn statement 2011.

These slides were delivered at the 21st Jacquemin Seminar in Brussels, organised by the European Commission. This seminar focused on the Mirrlees Review.

These slides were delivered at the 21st Jacquemin Seminar in Brussels, organised by the European Commission. This seminar focused on the Mirrlees Review.

This presentation was given at a seminar organised by the Nuffield Foundation to discuss the funding of social care reform.

This work on school funding reform was presented at the National Fair Funding Conference in York.

Figures released today show that corporate tax receipts fell by 6.9% in October this year, compared to the same month last year. This observation highlights the recent trends in corporate tax revenues and discusses what is known about companies' tax payments.