Facts and figures about UK taxes, benefits and public spending.
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Analysing government fiscal forecasts and tax and spending.
Analysis of the fiscal choices an independent Scotland would face.
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Reforming the tax system for the 21st century.
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Type: Journal Articles Authors: Alister Sutherland ISSN: Print: 0143-5671 Online: 1475-5890
Published in: Fiscal Studies, Vol. 1, No. 2, March 1980
Volume, issue, pages: Vol. 1, No. 2, pp. 51-65
The main purpose of CTT is the equitable one of continuing the slow process of reducing the inequality of wealth. The average full-time farmer is in the top one per cent of owners of marketable wealth. Are there, however, any valid arguments based on what a standard treatment for CTT might imply for the efficiency and growth of farming to sustain the case of the farming lobby that the current review of CTT should continue, and indeed greatly increase, the special treatment of farmers? Search |

