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Type: Journal Articles Authors: Andrew W Dilnot, Paul Johnson and Graham Stark ISSN: Print: 0143-5671 Online: 1475-5890
Published in: Fiscal Studies, Vol. 11, No. 2, May 1990
Volume, issue, pages: Vol. 11, No. 2, pp. 27-38
For most of teh 1980s the focus of attention at Budget time has been on tax reform and micro-economic changes. By contrast most of the interest in the 1990 Budget was in its overall fiscal stance and its possible effect on the macro-economy. This was a natural reflection of the current state of the economy both because of the importance of getting the fiscal stance right to avoid recession on the one hand and inflation on the other, and because of the consequent lack of room for manoeuvre in cutting or reforming taxes. Nevertheless it is important not to lose sight of the micro-economic measures that were announced. In this article we shall look at the impact of the changes to excise duties and income tax that were announced, as well as the move to independent taxation of husband and wife. Search |
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