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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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Taxes and benefits

Showing 841 – 860 of 1602 results

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What is the impact of a 45p minimum unit price for alcohol?

Comment

The Home Office today released a consultation on policies aimed at reducing the social costs associated with alcohol consumption. The headline-grabbing proposal is a 45p minimum unit price for alcohol in England and Wales. We find the policy would have a significant impact, affecting almost six in ten off-licence alcohol units. However, it would be preferable to establish a price floor for alcohol through a restructured alcohol tax system in which tax is related to alcohol content more directly and retailers are banned from selling alcohol at less than the tax due.

28 November 2012

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Lifetime inequality and redistribution

Working Paper

In this paper we look at lifetime inequality to address two main questions: How well does a modern tax system, based on annual information, target lifetime inequality? What aspects of the tranfser system are most progressive from a lifetime perspective?

31 October 2012

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Late changes to Council Tax Benefit reforms

Comment

In a ministerial statement last week the government announced a significant change to its policy to localise Council Tax Benefit (CTB) from next April. In this observation we ask why such a significant change has been announced to a policy two years after it was first announced, less than six months before councils will have to implement it and after many have already consulted on the structure of proposed schemes.

25 October 2012

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Lifetime inequality and redistribution

Report

This paper looks at lifetime inequality to address two main questions: How well does a modern tax system, based on annual information, target lifetime inequality? and What aspects of the transfer system are most progressive from a lifetime perspective?

16 October 2012