Taxes and benefits

To investigate whether older adults participating in social activities are more likely to maintain or achieve recommended waist circumference (WC) levels.

We show that, in locations with frequent inspections workers pay for mandated benefits by receiving lower wages.

A notable feature and principal virtue of Tax by Design is its system-wide perspective on different elements of the tax system. This review essay builds on this trait and offers a more explicit foundation for the report's general approach, drawing on a distribution-neutral methodology that is developed in other work.

The objective of this commentary is to explore the relationship between the reforms proposed in Tax by Design and the recent academic literature.

This paper compares and contrasts the UK's Mirrlees Review with major tax reviews that have taken place at about the same time in Australia (the Henry Review) and New Zealand (the Tax Working Group Review).

This commentary reflects on the recommendations of the Mirrlees Review on tax reform, with a special focus on capital income taxation.

This paper provides a summary of the conclusions and recommendations of the Mirrlees Review of the UK tax system.

This report analyses the impact that ERA has had on a variety of outcomes experienced by working members of the New Deal for Lone Parents and Working Tax Credit target groups, as well as on the tax year earnings of working members of the New Deal 25 plus target group.

This paper reviews Tax by Design. Comparisons are made with the earlier Meade Report and with recent tax reviews in Australia and New Zealand. Emphasis is given to the role of value judgements in tax design and the gulf between theory and practice.

This paper uses administrative data to evaluate a targeted, time-limited policy aimed at getting lone parents off benefits and into work.

In this paper, we show some simple ways in which the government could examine the impact of tax and benefit reforms on men and women using household level data that it already has available.