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 741 – 760 of 1602 results

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50p tax – strolling across the summit of the Laffer curve?

Comment

Ed Balls and Ed Milliband have cited recent HMRC statistics which show those paying the 50% income tax rate are estimated to have paid some £10 billion more in tax over the three years 2010-11 to 2012-13 than was projected to be the case back in 2012 when HMRC analysed how much the tax was raising. Is that an indication that the 50p rate was more successful in raising revenue than HMRC concluded in their analysis?

27 January 2014

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The White Paper: tax and welfare

Comment

Two short analysis pieces on tax and welfare. This analysis is published by the BBC, who asked several experts to give a viewpoint on aspects of the Scottish government White Paper 'Scotland's Future'.

26 November 2013

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Taxing an independent Scotland

Presentation

This paper was given at the IFS event 'The fiscal implications of an independent Scotland' on 18 November 2013

18 November 2013

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Gluttony in England? Long-term change in diet

Report

There has been a marked increase in body weight across much of the developed world. This has taken place, even though data suggest that there has not been an increase in calories consumed. This leads to a puzzle. If calories are declining, why are people gaining weight?

4 November 2013

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Understanding changes in British diet

Presentation

This presentation was given at the 'Understanding British Diet' event which took place as part of the ESRC festival of Social Science 2013

4 November 2013

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Taxing an independent Scotland

Report

This Briefing Note looks at the way that tax revenue in Scotland is currently delivered and at the reform options that would be open to an independent Scotland.

29 October 2013

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EU Commission labels UK Patent Box harmful tax competition

Comment

The EU Commission has opined that the UK’s Patent Box policy breaches the code of conduct for business taxation. There are concerns over whether the design of the policy is open to abuse, or will provide differential treatment for economically similar companies.

18 October 2013