Taxes and benefits

On 5 September we will know which of the two is the next Conservative Party leader - and therefore Prime Minister - so their visions for tax and spending matter.

Using property prices from Q1 2022, this note partially updates analysis of council tax reform in Wales originally published in 2020.

How should the tax system treat pension saving? Is the answer different in a world of ‘pension freedoms’? These are some of the questions our expert panel will consider in this topical debate.

This talk was given by Paul Johnson at Tony Blair Institute for Global Change's Future of Britain conference.

This presentation was given at an LSE Taxation Seminar.

8% cuts to many service areas and hidden tax rises relative to the rest of the UK

Initial analysis of the Chancellor's statement on the cost of living crisis.

The government is consulting on whether to introduce an online sales tax to pay for a reduction in business rates. Would that be a good idea? How might it work in practice, and what would be the effects on businesses, consumers and the high street?

The government is restarting ‘managed migration’, the process under which those still receiving legacy benefits or tax credits move to universal credit.

They might not know it yet, and it is likely to pass the rest of us by entirely, but for more than two and half million families, today is a very big day.

Globalisation, inequality, feeble productivity growth, earnings stagnation, the falling labour share of national income — the most important features of economic life. And one institution binds them together: the firm.

The source of top incomes, who gets them and how they are taxed is important for understanding inequalities. How have top incomes and their source been changing over time? Who is in the top 1% - are they employees, or business owners or rentiers? How much tax do the top pay and should they pay more?