Topics

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.

Showing 121 – 140 of 1568 results

Freeports: What are they? What do we know? And what will we know?

Report

This report analyses the rationale for Freeports and what we can learn about their potential impact from past policies and a planned evaluation.

10 March 2023

Public finances may be improving, but personal circumstances certainly are not

Comment

"Don’t be lulled into thinking we have reached the bottom of hole into which living standards have been sliding. We almost certainly haven’t."

27 February 2023

How to tax the rich?

Podcast

We talk non-doms, offshore trusts, capital gains and wealth taxes in a quest to answer the question: how should we tax the wealthy?

24 February 2023

The effect of tax incentives on private pension saving

Working Paper

This paper estimates the responsiveness of private pension saving to tax incentives for employees in England and Wales.

24 February 2023

Scottish Budget 2023–24: further analysis

Report

The aim of this report is to look at some of the key implications of the Scottish Budget for the coming year, and for the longer term.

17 February 2023

Changes to taxing pensions need to be sensitive, but they should happen

Comment

"We need to tread carefully, gradually and sensitively, but this cannot be a permanent block to action." Paul Johnson writes for the Times.

13 February 2023

Analysis of Scottish tax and benefit reforms

Report

We analyse the impact of changes to devolved income tax rates and bands and benefits, and show the total impact of the changes.

9 February 2023

A blueprint for a better tax treatment of pensions

Report

How should pensions be taxed? We propose income tax and National Insurance reforms that would more evenly support pension saving.

6 February 2023

Freezes in housing support widen geographic disparities for low-income renters

Comment

We examine the impact of the government’s decision to continue the freeze on Local Housing Allowance rates for 2023-24.

3 February 2023

Inequality and the benefits system

Presentation

At this online event, we presented and discussed findings from a major new work on benefits.

2 February 2023

Benefits and tax credits

Report

This chapter finds that though benefits reforms pushed more people into work, the work is often part-time, low-paid and with little progression.

1 February 2023

Do work search requirements work? Evidence from a UK reform targeting single parents

Working Paper

We assess whether work search requirements for out-of-work welfare claimants are effective in inducing individuals to work & delivering fiscal savings

1 February 2023