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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Protecting VAT revenues

Presentation

This presentation was delivered in Stockholm on 13 June 2013 at a conference on international taxation entitled 'Protecting the tax base' organised by the Confederation of Swedish Enterprise.

13 June 2013

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Empirical evidence and tax design

Book Chapter
Chapter 14 from the book, 'Advances in Economics and Econometrics: Tenth World Congress, Volume III: Econometrics', edited by Daron Acemoglu, Manuel Arellano and Eddie Dekel and published by Cambridge University Press in May 2013.

27 May 2013

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Women working in their sixties: why have employment rates been rising?

Comment

Employment rates through the recession have been remarkably robust, with today’s ONS figures showing employment remaining close to 30 million. The young have experienced historically low employment rates and high unemployment rates but the employment rate of women aged 60 to 64 has increased as fast since 2010 as it did during the 2000s. An important explanation is the gradual increase in the state pension age for women since 2010, which has led to more older women being in paid work. Without this policy change, the employment rate for 60 to 64 year women would have been broadly flat since 2010.

17 April 2013

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Budget measures

Presentation

Presentation given at the IFS post budget briefing, 21 March, 2013.

21 March 2013

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Understanding consumers’ eating habits

Comment

This article written by the ERC describes the nature and impact of the research project 'Microeconomic Analysis of Prices, Food and Nutrition (MAPFAN)'

21 March 2013

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Reforms to alcohol taxes would be more effective than minimum unit pricing

Comment

Last week the Prime Minister David Cameron told MPs that he was determined to “deal with” the “problem of deeply discounted alcohol in supermarkets and other stores” and said that the Government was considering the results of a consultation into a proposed minimum unit price for alcohol. In this observation, IFS researchers consider the merits of such a policy and argue that taxing alcoholic drinks on the basis of their alcohol content, with higher tax rates on stronger than weaker drinks, would be more effective at targeting those drinking above recommended levels than would a minimum alcohol price.

18 March 2013