Taxes and benefits

The purpose of this working paper is to document the current TAXBEN model, given the changes that have occurred since 1990.

This report analyses the distributional effects of the tax changes announced in the two Budgets of 1993 and how the tax changes since the mid 1980s have changed the whole way in which the tax system works and affects individuals.

This paper asks to what extent simple approximations can be used to measure the welfare costs of tax reform and evaluates the magnitude of the biases for a plausible size tax reform.

Proceedings of the IFS conference held on 24 June examining the possible solution to surplusAdvance Corporation Tax suggested by the Chancellor in his March 1993 Budget Speech.

The purpose of this paper is to review the differing treatment of fringe benefits for income tax and National Insurance purposes, to determine whether there should be different bases for the treatment of fringe benefits in these two areas.

A survey of the main issues involved in using equivalence scales to estimate the costs of children for policy purposes: the authors estimate a range of scales for the UK and examine the impact of varying scales on official statistics.