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.

Focus on

Go

Showing 1041 – 1060 of 1602 results

Article graphic

A tale of 3 indices: further thoughts on benefit indexation

Comment

The September 2010 inflation numbers, used for the annual inflation adjustments to many taxes, benefits and tax credits, were published today by the ONS. In June, the Chancellor announced that benefits would be uprated with the Consumer Prices Index (CPI) rather than the Retail Prices Index (RPI) or Rossi Index from April 2011, claiming that the CPI provided a better measure of benefit recipients'

12 October 2010

Article graphic

Child benefit withdrawal will mean some worse off after a pay rise

Comment

The Government has announced that child benefit will be withdrawn from families containing a higher-rate taxpayer from April 2013. This would save around £1 billion a year, but the way it will be withdrawn looks unfair to some families, and will seriously distort work incentives for some families with children.

4 October 2010

Article graphic

Reforming welfare: less haste, more detail please

Comment

The consultation period on the Government's ideas for fundamental reforms to the benefits system ends on 1 October. Integrating all benefits and tax credits should create a system which is simpler for both claimants and government, but the Government will need to explain much more clearly how a Universal Credit would work and how much different groups of recipients will get if we are to have an informed debate on its merits.

30 September 2010

Presentation graphic

The childcare tax credit

Presentation

This presentation was delivered at a Daycare Trust seminar, September 16 2010.

16 September 2010

Payslip

Dimensions of Tax Design

Book
Dimensions of Tax Design, volume one of the Mirrlees Review, analyses the different aspects and characteristics of the tax system.

13 September 2010

Book graphic

Labour supply and taxes

Book Chapter
This chapter of the Mirrlees Review (Dimensions of Tax Design) provides an overview of the voluminous literature relating taxand the supply of effort that has developed since the Meade Report (Meade, 1978) on the UK tax system thirty years ago, with a focus on the empirical consensus on how taxes and benefits affect incentives.

13 September 2010

Publication graphic

IFS analysis on the "living wage"

Report

The following note contains a description and explanation of how the IFS has examined the impact on receipts of income tax and national insurance, and on spending on benefits and tax credits, if employers increased wages to a "living wage".

22 August 2010

Presentation graphic

Mirrlees Review: discussion

Presentation

This presentation was delivered as part of an invited session at the 10th World Congress of the Econometric Society in Shanghai.

18 August 2010

Presentation graphic

On the Mirrlees Review

Presentation

This presentation was delivered as part of an invited session at the 10th World Congress of the Econometric Society in Shanghai.

18 August 2010

Presentation graphic

Taxing by design

Presentation

This presentation was delivered as part of an invited session at the 10th World Congress of the Econometric Society in Shanghai.

18 August 2010

Presentation graphic

Taxing income from capital

Presentation

This presentation was delivered as part of an invited session at the 10th World Congress of the Econometric Society in Shanghai.

18 August 2010