Taxes and benefits

This paper examines the role of the tax-free income tax threshold in a complex tax and transfer system consisting of a range of taxes and benefits, each with its own taper rates and thresholds.

The FORTAX project is centered around the development of the FORTAX library, a micro-simulation tax library programmed in Fortran.

This paper analyses how an entry regulation that imposes a mandatory educational standard affects entry into self-employment and occupational mobility.

This paper makes use of the Family Resources Survey and the Labour Force Survey. It is the final report for a project commissioned by the Low Pay Commission.

In 1999 the Government pledged to eradicate child poverty in the UK by 2020 and, in the meantime, to halve it by 2010.

We study food Engel curves among the poor population targeted by a conditional cash transfer programme in Colombia.

We analyze how an entry regulation that imposes a mandatory educational standard affects entry into self-employment and occupational mobility.

This paper analyzss the effects of a ban on smoking in public places upon firms and consumers.

This report describes a scoping study to understand more about the nature of the 'costs of compliance' that claimants of social security benefits and (personal) tax credits incur, and discusses possible ways of measuring such costs.

Walras-Bowley lecture at the North American summer meeting of the Econometric Society