This paper contrasts Samuelson's (1964) definition of "true economic depreciation" with the use of this term that has become standard in the more recent literature on neutral business taxes.

Inequality of post-tax income among pre-tax equals is evaluated and aggregated to form a global index of horizontal inequity in the income tax.

In this paper we use household level data on income and expenditure to analyse the importance of precautionary saving in the UK.

We argue that once one departs from simple classroom example, or 'stripped down life-cycle model', the empirical model for consumption growth can be made flexible enough to fit the main features of the data.

In this paper we consider estimation of the autoregressive error components model.

This paper aims to investigate the impact of the UK Family Credit (FC) scheme (an in-work income transfer programme, i.e. one which is only payable to individuals who are in work) on the labour supply of lone mothers.

This paper estimates the impact of schooling on the wages of men.

We study transitions in and out of work for men over the age of forty in order to investigate the principal determinants of retirement age.

This paper develops a new separability concept - latent separability.