Carl Emmerson

This Election Briefing Note looks at the planned levels of borrowing for the three main parties.

This Briefing Note looks at the current government's record on public spending, borrowing and taxation.

Election 2001: This Briefing Note looks in detail at public spending.

The private health care sector forms a relatively small part of the system of health care in this country, but its importance has grown in recent decades.

This short paper starts by describing the two fiscal rules and then looks at the latest set of HM Treasury forecasts, which suggest that these rules will indeed be met. We then go on to discuss the level of uncertainty that is implicit in any public finance forecasts.

This evaluation focuses on the four models of EMA that were introduced into the

This Election Briefing Note asks which families would gain and which would lose from Liberal plans for the tax–benefit system, but first it outlines and analyses the specific measures.

The UK pension system has been subject to almost continuous structural reform since the Social Security Act of 1975 introduced, from 1978, the State Earnings-Related Pension Scheme (SERPS).

This short note outlines some possible scenarios for the path of public spending beyond March 2004.

This Green Budget looks at the options available to the Chancellor in his March Budget.

This commentary examines the role of both the public and private sectors in delivering healthcare in the UK. How does the UK compare with other countries? What is the role of private finance in the delivery of healthcare? What variations in NHS quality are seen across the UK? How much additional pressure is there likely to be on the NHS budget in future as a result of an ageing population?

The UK government is planning to introduce stakeholder pensions from April 2001 as an alternative to existing personal pensions for people on moderate earnings.

This paper surveys the issue of public spending on pensions.