Topics

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.

Showing 61 – 80 of 1568 results

The labor market effects of disability benefit loss

Working Paper

Leveraging age and health cutoffs in the reassessment, the paper estimates employment responses to loss or reduction of benefits.

29 September 2023

This will be the biggest tax-raising parliament on record

Comment

This has been the biggest tax-raising parliament since records began, pushing UK tax revenues to historically high levels.

29 September 2023

This will be the biggest tax-raising parliament on record

Explainer

This has been the biggest tax-raising parliament since records began, pushing UK tax revenues to historically high levels.

29 September 2023

What is the point of inheritance tax?

Comment

David Sturrock and Arun Advani write for the New Statesman on inheritance tax, social mobility and tax revenues.

29 September 2023

Reforming inheritance tax

Presentation

At this online event we examined options for, and distributional effects of, the reform of inheritance tax.

27 September 2023

Reforming inheritance tax

Report

We set out issues with the inheritance tax system and examine options for reform and the distributional impacts of reforming or abolishing the tax.

27 September 2023

What are the options for devolved funding?

Presentation

This presentation looks at the issues and options for the Scottish Government’s funding, arguing that radical change requires reform in England too.

19 September 2023

British tax system is in need of reform

Comment

"There are few corners of the British tax system that are not in urgent need of repair." Isaac Delestre writes for Taxation.

15 September 2023

Large business tax disputes

Report

Are avoidable disputes arising between businesses and HMRC and why do delays occur between the opening and closing of enquiries.

14 September 2023

Tax equity around the world: a discussion

Journal article

The article is a response to Gabriel Zucman's paper 'Globalisation, taxation and inequality'.

13 September 2023

Progressive taxation in the face of inflation and instability: lessons from Argentina

Journal article

The article is a response to Gabriel Zucman's paper 'Globalisation, taxation and inequality'.

11 September 2023

Scottish council tax proposals are a small step in the right direction but duck the biggest issue: revaluation

Comment

Proposed reforms to council tax in Scotland would further reduce regressivity but should go further, and the issue of revaluation is ducked yet again.

11 September 2023