Taxes and benefits

From 1998 Q4 to 2002 Q4, employment among people aged 50 and over

This paper examines New Labour's social security and related policies since 1997 in the light of evidence on public attitudes.

This paper examines some current reforms to social security benefits / tax credits and changes to employment provisions from a gender perspective.

In 1997, the Labour Party was elected in the UK with few explicitly articulated ideas about social security reforms. This paper reviews the large number of subsequent reforms to social security, and argues that some consistent themes have emerged.

This symposium arises from a one-day conference held at the Institute for Fiscal Studies on 22 May 2002.

Tax competition is a phenomenon that has been given much attention recently, both in the media and in academic debate.

This commentary describes the changes to the structure of child-contingent support through the tax and benefit system since 1975. It also presents new results, which were produced to quantify explicitly the amount of government support for families with children, using representative samples of families from over the past three decades. With these data, it is possible to examine whether child-contingent support has become more or less progressive, or more or less slanted towards large families, lone-parents families or families with young children.

This paper analyses the development of taxes on corporate income in EU and G7 countries over the last two decades.

We investigate the evolution and the sources of aggregate employment reallocation in the United States in the 1971-2000 March files of the Current Population Survey.

In August 2002, the government issued a consultation document on further reform to the corporation tax system. Although the consultation addresses three topics capital assets, the schedular system and the distinction between trading and investment companies the major issues revolve around the treatment of assets and losses. This response focuses on these larger issues. It aims to explain the main proposals contained in the consultation, to provide some empirical evidence on the scale of possible changes and to make some comments on the wider policy issues that these proposals raise. At this stage of the consultation process, we retain an open mind on the merits of any final reform package, not least because there is a wide range of alternative packages.

This paper examines the impact of fiscal incentives on the level of R&D investment.

This briefing note looks at the interaction of the tax and benefit system with stakeholder pensions. In particular, it asks how, in the light of recent reforms to the system of state pension provision, the welfare system differentially affects the incentive to invest in a stakeholder scheme for various groups in the population.

In this paper we apply a grouping estimator to data from the UK Survey of Personal Incomes so assess the magnitude of taxable income responses of the self employed.

The Department for Education and Skills (DfES) has commissioned a longitudinal evaluation