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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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Taxes and benefits

Showing 581 – 600 of 1602 results

Working paper graphic

Measuring and Changing Control: Women's Empowerment and Targeted Transfers

Working Paper

This paper studies how targeted cash transfers to women a ffect their empowerment. We use a novel identifi cation strategy to measure women's willingness to pay to receive cash transfers instead of their partner receiving it. We apply this among women living in poor households in urban Macedonia.

2 March 2016

Working paper graphic

Female labour supply, human capital and welfare reform

Working Paper

We estimate a dynamic model of employment, human capital accumulation - including education, and savings for women in the UK, exploiting tax and benefit reforms, and use it to analyze the effects of welfare policy.

19 February 2016

Publication graphic

The effects of taxes and charges on saving incentives in the UK

Report

In this report we describe the forms in which household wealth is held, we set out the effects of the current UK tax system on the incentive to save in different assets, we consider the implications of a number of reforms due to be introduced or currently under consideration, and we analyse the effect of two non-tax features – employer matching of pension contributions and fund charges – on the attractiveness of investing in different assets.

16 February 2016

Book graphic

Excise duties

Book Chapter
In this chapter, we consider the current structure of excise duties and the principles that should underpin them.

8 February 2016

Presentation graphic

Excise duties

Presentation

This presentation was given at the launch of the Green Budget 2016.

8 February 2016

Book graphic

Risks to the rules: tax revenues

Book Chapter
This chapter looks at the risks to tax revenues regarding the Chancellor's ambitious target to eliminate the budget deficit by 2019–20 and then to continue to run budget surpluses thereafter.

8 February 2016

Book graphic

The (changing) effects of universal credit

Book Chapter
The main purpose of this chapter is to set out the impacts on incomes and incentives of introducing UC, given the current (substantially revised) plans for how UC will look. We also review some of the other very important changes that will be associated with the introduction of UC, such as the regime of conditionality, and discuss its potential effects on behaviour, such as labour supply and take-up of benefits.

3 February 2016

Article graphic

What does the row over Google’s tax bill tell us about the corporate tax system?

Comment

Corporate tax has rarely excited the imagination of the public as much as in recent years. This week Google has become the latest company to attract widespread anger over the amount of tax it has paid in the UK. The sense that there are some big, profitable companies paying relatively little in corporate tax has led many to try to allocate blame. Are multinationals simply behaving badly? Is HMRC cutting sweetheart deals with favoured companies? Have politicians failed in their task of writing the tax rules?

29 January 2016

Presentation graphic

Labour supply, taxes and benefits

Presentation

This presentation was given by William Elming at the IFS public economics lectures, held in London on 7 January 2016.

7 January 2016

Presentation graphic

Does Starbucks pay enough tax?

Presentation

This presentation was given by Rachel Griffith as the Royal Economic Society annual lecture on 24 November 2015.

18 December 2015