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Green Budget 2004

The Green Budget 2004 was edited by Robert Chote, Carl Emmerson and Zoë Oldfield, and copy-edited by Judith Payne.

It was produced with support from the Nuffield Foundation and the ESRC-funded Centre for Fiscal Policy at IFS.

You can download the whole document [990 KB] here. Individual chapters can be downloaded below, also as acrobat files.

*Chapter 1: SUMMARY
 
*Chapter 2: PLANNING THE PUBLIC FINANCES
2.1 The Chancellor's fiscal rules
2.2 The Maastricht Treaty fiscal rules
2.3 A third fiscal rules: more active stabilisation
2.4 Conclusions
 
*Chapter 3: IFS PUBLIC FINANCE FORECASTS
3.1 Borrowing in 2003-04
3.2 Borrowing in 2004-05
3.3 Medium-term prospects
3.4 The Budget judgement
 
*Chapter 4: OPTIONS FOR RAISING REVENUE
4.1 Options for raising revenue
4.2 Income tax and National Insurance rates
4.3 Income tax and National Insurance thresholds
4.4 VAT
4.5 Excise duties
4.6 Other taxes
4.7 Conclusion
 
*Chapter 5: THE TAXATION OF HOUSING
5.1 The taxation of housing
5.2 Is housing undertaxed?
5.3 Options for reform
5.4 Conclusions
 
*Chapter 6: COMPANY TAXATION
6.1 Company taxation
6.2 Corporate tax reform
6.3 The 0% starting rate of corporation tax
 
*Chapter 7: ISSUES IN PUBLIC SERVICE DELIVERY
7.1 Issues in public service delivery
7.2 Delivering better public services?
7.3 Issues in planning public services
7.4 Options for Spending Review 2004
7.5 Conclusions
 
*Chapter 8: APPENDICES
Appendix A: Forecasting public finances
Appendix B: Budgets since 1979
Appendix C: Headline tax and benefit rates and thresholds
Appendix D: Tax revenues ready reckoner
 

The Institute for Fiscal Studies, January 2004
ISBN 1-903274-36-2

 

Presentations

Presentations from the Green Budget conference can be downloaded in PowerPoint.

Planning the public finances
Christine Frayne

IFS public finance forecasts
Carl Emmerson

The 0% rate of corporation tax
Helen Simpson

Corporate tax reform
Alexander Klemm

Options for raising revenue
Stuart Adam

The taxation of housing
Andrew Leicester

 
 
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