Government finances and spending

This short note outlines some possible scenarios for the path of public spending beyond March 2004.

This Election Briefing Note looks at whether we can see a difference between the parties in their approach to taxes and benefits.

The Greater London Assembly is considering the introduction of a congestion charge for central London. This paper looks at what the costs of such a charge might be for different income groups.

Focusing on the distributional consequences, this paper details the changes in the tax and benefit system in the Labour government's Budgets since they came to power in 1997.

This paper examines how capital tax competition affects jurisdiction formation.

This paper introduces a recursive algorithm with which to generate complete and accurate budget constraints using static microsimulation models.

This report aims to shed some light on the complex issues that surround this debate. Topics addressed include recent trends in corporate tax systems, costs imposed by having diverse national corporate taxes within Europe, proposals for limited co-ordination of corporate income taxes within the EU and more ambitious options for corporate tax harmonisation.

This commentary examines the role of both the public and private sectors in delivering healthcare in the UK. How does the UK compare with other countries? What is the role of private finance in the delivery of healthcare? What variations in NHS quality are seen across the UK? How much additional pressure is there likely to be on the NHS budget in future as a result of an ageing population?

This paper examines the impact of fiscal incentives on the level of R&D investment.

This paper uses a sample of lone mothers (and former lone mothers who are now repartnered) drawn from the 1997 Family Resources Survey to analyse the potential effects of reforming the UK system of child support.

This paper reviews the theoretical and empirical evidence to assess whether a consensus arises as to how taxation affects the rate of economic growth.

The report starts from first principles, asking whether there is any need for a benefit to relieve the council tax and identifying problems with the very structure of council tax benefit. It goes on to consider whether council tax benefit succeeds in leaving local tax bills affordable for low-income groups, using data from the FRS. Even after allowing for benefit, it is found that council tax bills pose an especially large burden for elderly people. Further, a widespread failure to take up entitlement to benefit is found to be preventing the benefit's cleverly designed rules from actually helping many of those in most need. The problems identified in the design and performance of council tax benefit motivate the consideration of several reforms, which range from outright abolition to minor simplification.