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 641 – 660 of 1602 results

Presentation graphic

Welfare reform: context and consequences

Presentation

This presentation was given to an audience comprised of civil society and charity staff and Northern Ireland Assembly researchers on 27 March 2015.

15 April 2015

Article graphic

Unknown quantities: Labour’s ‘non-dom’ proposal

Comment

The Labour Party has proposed abolishing ‘non-dom’ status for people who have lived in the UK for a significant length of time. This Observation sets out what is known, and what is not, about non-doms and the likely effects of Labour’s proposal.

9 April 2015

Article graphic

The search for further benefit cuts

Comment

The BBC has reported that civil servants and Conservative ministers have been holding discussions about possible cuts to benefits. This observation provides a brief discussion of these potential reforms and sets them in their wider context.

27 March 2015

Article graphic

Taxes up, taxes down, but fundamental problems unaddressed

Comment

As part of its deficit reduction programme, the coalition government has made numerous tax changes whose direct impact is to reduce borrowing by an estimated £16.4 billion in 2015–16. This Observation – and the accompanying new Election Briefing Note – shows how all this activity has done little to improve the structure of the tax system. Plenty of challenges remain for whoever wins the election in May.

13 March 2015

Working paper graphic

Disability benefit receipt and reform: reconciling trends in the United Kingdom

Working Paper

The UK has enacted a number of reforms to the structure of disability benefits, including the introduction of Incapacity Benefit in 1995 and the replacement of Incapacity Benefit with Employment and Support Allowance from 2008. The authors bring together administrative and survey data over the period and highlight key differences in receipt of disability benefits by age, sex and health.

6 March 2015

Journal graphic

Relative prices, consumer preferences, and the demand for food

Journal article

Shocks to world commodity prices and the depreciation of sterling led to a large increase in the price of food in the UK. It also resulted in large changes in the relative prices of different foods. The authors document these changes, and consider how they affected the composition of households’ shopping baskets.

1 March 2015