 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.
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This note uses the 1991 London Area Transport Study to estimate the distribution of charging liabilities amongst households living within the M25 arising from theproposed London congestion charging scheme. Different households will have differing liabilities to the charging scheme accordingto the many and varied factors that together determine their travel patterns where they live, where they work, where their children go to school, whether they have a car or van, the number of members in the household and so on. And one thing that can be guessed about the final effects of the scheme on households is that these effects willbe extremely heterogeneous. Many households will be, on the face of it, unaffected by the charge. Many others, if their present travel patterns persist, may be faced withvery large bills. The aim in this study is to analyse the potential progressivity or regressivity of the scheme in other words, to look at the link between the level of charges thathouseholds are likely to face and their ability to pay those charges. The plan of the note is as follows: it first discusses the way in which the distributionaleffects of a tax or charge can be measured; it then describes the data used to make thiscalculation; finally it presents the results with a discussion. Search |
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This briefing not examined the outlook for the public finances in the run-up to the 2012 Autumn Statement.
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