Government finances and spending

This report studies the demand for private health insurance in the UK using data from the British Social Attitudes (BSA) survey.

The analysis of the expenditure decisions of English local authorities has assumed great importance as central government has sought to exercise increasing control over the activities of local government.

Double taxation of company dividends is reduced in the UK by a partial imputation system of corporation tax, which was introduced in 1973.

The tax treatment of company dividend payments is an area where corporate taxation interacts with the personal income tax.

The national non-domestic rate was introduced in 1990 to replace a system of locally varying business rates which had lasted for almost four centuries. Five years after the. 1990 reforms, this report evaluates the operation of the present system and discusses various options for reform.

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.

This report considers the issues involved in using sales taxes as a possible source of local government revenues in the UK.

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.

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