Fiscal Studies, Volume 36, No. 3, September 2015

Published on 15 September 2015

Corporate Tax Changes under the UK Coalition Government (2010–15)

Corporation tax was one of the most active policy areas under the coalition government in power in the UK from 2010 to 2015. This paper reviews the policy changes and sets out where they leave the UK corporate tax system.

Delivering fiscal squeeze by cutting local government spending

The financial crisis of 2008 and associated recession led to a permanent deterioration in the outlook for the UK's public finances. As part of the fiscal consolidation implemented by the UK government, grants to local authorities in England were cut by more than a third in real terms between 2009–10 and 2014–15. On average, the distribution of the cuts across authorities does not seem to reflect the principle of ‘equalisation’ that was, at least in theory, in place up until 2013–14; the local authorities with least revenue-raising capacity (which are typically the most deprived) have on average actually seen the largest spending cuts.

The UK Coalition Government's Record, and Challenges for the Future

This article introduces the Special Issue on UK public policy. The papers in this Special Issue draw on some of the analysis in a series of IFS briefing notes on tax, spending and other policy reforms, published in the run-up to the 2015 general election in the UK.

School Spending in England 2010–15

This article looks at School Spending in England 2010–15.

UK Tax Policy 2010–15: An Assessment

This article examines UK tax policy between 2010 and 2015.

The Effect of the UK Coalition Government's Tax and Benefit Changes on Household Incomes and Work Incentives

This article looks at the effect of the UK Coalition Government's tax and benefit changes on household incomes and work incentives.

Fiscal Studies, Volume 36, No. 3, September 2015

Fiscal Studies, Volume 36, No. 3, September 2015

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