 Facts and figures about UK taxes, benefits and public spending.
Income distribution, poverty and inequality.
Analysing government fiscal forecasts and tax and spending.
Analysis of the fiscal choices an independent Scotland would face.
Case studies that give a flavour of the areas where IFS research has an impact on society.
Reforming the tax system for the 21st century.
A peer-reviewed quarterly journal publishing articles by academics and practitioners.
|
Type: Journal Articles Authors: Ian Crawford and Sarah Tanner ISSN: Print: 0143-5671 Online: 1475-5890
Published in: Fiscal Studies, Vol. 16, No. 2, May 1995
Volume, issue, pages: Vol. 16, No. 2, pp. 94-114
Taxes on alcohol are among the oldest in the UK and are still an important source of tax revenue. In 1992, for example, just prior to the completion of the Single European Market, revenues from excise duties on alcohol totalled over £5 billion, equivalent to 2 per cent on value added tax or 2.5 pence on income tax. Recently, the future of this source of revenue has become uncertain with the relaxation of limits on personal imports of excisable goods by domestic consumers and the increase in cross-border shopping. In this paper, we investigate the effect of increased cross-border shopping on the revenue return to alcohol taxation. Search |
|
|
|
© The Institute for Fiscal Studies
Limited by Guarantee,Registered in England: 954616 7 Ridgmount Street London WC1E 7AE Registered Charity: 258815 VAT no: GB 394 5830 17 Website design by Pynk and Fluffy |
||||||
