Taxes and benefits

The authors discuss the sources of corporate profits, and specifically corporate taxable profits. They relate these components of profits to the ways that corporate taxes can change incentives to invest or exert effort, and discuss some implications for policy.

This briefing provides an overview of the evolution of the British benefits system over the last half-century, describing both long-run trends and more recent changes.

This paper evaluates the large scale pilot of an innovative and major welfare intervention in Colombia, which combines homes visits by trained social workers to households in extreme poverty with preferential access to social programs.

This paper received the 2017 Atkinson Award. The award is named Tony Atkinson, who was the founding editor of JPubE in 1972 and served as editor for 26 years, and is given every other year to the best paper published in the Journal of Public Economics.

This article considers the implications of independence for the design and functioning of Scotland’s tax system.

This study examines British households to assess how they have adjusted to changes in the economic environment.

This working paper looks at the role taxes and transfers play in redistributing resources and providing insurance across individuals and across the lifecycle.

This paper studies the impact on employment over the period when the female state pension age rose to age 62.

We investigate necessary and sufficient nonparametric conditions for the quasi-hyperbolic consumer.