Taxes and benefits

This latest research forms part of a comprehensive independent evaluation of Pathways to Work.

This article addresses the issue of heterogeneity as an important determinant of the shape of optimal tax schemes.

This working paper forms part of the evaluation of Pathways to Work funded by the Department for Work and Pensions (DWP).

This papers compares data from the US and Canada to investigate the effect of differential taxation on portfolio allocation.

This Briefing Note discusses how much scope there is to raise revenue from the very rich by increasing income tax rates and assesses in detail the amount of revenue that is likely to be raised by the government's proposed reforms.

This paper concerns the likely impact of a temporary VAT cut stimulus policy on consumer demand in the UK.

This paper analyses the likely implications of the temporary cut in VAT in the UK to 15 per cent, with a return to 17.5 per cent in place for the end of 2009.

This paper documents the potential and actual savings that consumers realize from four particular types of purchasing behavior: purchasing on sale; buying in bulk (at a lower per unit price); buying generic brands; and choosing outlets.

We use optimal tax rules to evaluate the optimality of taxation for lone mothers in Germany and Britain

This paper investigates how enforcement of labour regulation affects the firm's use of informal labour, firm size and firm performance.

This paper extends a standard intertemporal labor supply model to account for progressive taxation as well as the joint determination of hourly wages and hours worked.

Primary school enrolment and completion rates are almost universal in rural Mexico. In this paper, we investigate whether the primary school transfer generates positive externalities in the household.