Tax form

Taxes and benefits

Our work analyses impacts on inequality, poverty, the public finances, and the behaviour of workers, firms and consumers, and considers how their design could be improved. Its focus ranges from the taxation of sugary drinks to revenue-raising measures in low and middle income countries to ongoing UK benefit reforms.

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    Showing 21 – 40 of 1638 results

    Stock market

    Capital gains tax reform

    Report

    Should the government raise capital gains tax in the Budget? What is the case for reforming capital gains tax? What are the options for reform?

    6 October 2024

    Person calculating tax

    Options for increasing taxes

    Comment
    What taxes could the Chancellor increase in her first Budget on 30 October? And how could it be done in a way that improves tax design?

    21 September 2024

    Working paper cover

    Focal pricing and pass-through

    Working Paper
    I show that the adoption and extent of focal pricing practices in an industry in general do not lower average pass-through of input cost changes.

    21 August 2024