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Reforming the tax system for the 21st century.
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Commentaries are substantial reports covering topical policy-related issues.
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Andrew W Dilnot, Gavin Davies, Chris Giles and David Walton
This Green Budget looks at the options available to the Chancellor in his March Budget.
Gavan Davies, Andrew W Dilnot, Chris Giles and David Walton
This Green Budget looks at the options available to the Chancellor in his March Budget.
Measures of average inflation like the RPI cannot, by definition, capture the true cost-of-living increases faced by individual households. This report looks at the extent to which a range of households have had different experiences of inflation over the last 15 years.
James Banks, Andrew W Dilnot and Hamish Low
Very little is known about how households hold their savings, if they have any at all. This study shows how the amount and nature of household saving and wealth vary across different household types.
Ian Crawford, Ian Crawford, Stephen Smith, Stephen Smith, Steven Webb and Steven Webb
This paper considers the impact on households of imposing VAT on domestic energy, and the extent to which the social security system will safeguard poorer households against the additional tax burden.
Harold Freeman and Rachel Griffith (eds)
Proceedings of the IFS conference held on 24 June examining the possible solution to surplusAdvance Corporation Tax suggested by the Chancellor in his March 1993 Budget Speech.
Chris Giles and Michael Ridge
In this commentary we address issues of fairness and the simplicity of Council Tax. Using actual data on Council Taxes set by local authorities we examine how the Council Tax is distributed across the income range and by individual type.
Daniel Sandler
The purpose of this paper is to review the differing treatment of fringe benefits for income tax and National Insurance purposes, to determine whether there should be different bases for the treatment of fringe benefits in these two areas.
Malcolm Gammie
Gavyn Davies, Evan Davis, Andrew W Dilnot, David Walton and Edward Whitehouse
This Green Budget looks at the options available to the Chancellor in his March Budget.
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