Working papers

It is well known that over the next few decades there will be significant changes in the demographic structures of nearly all developed countries; in the absence of massive immigration, or of catastrophic new fatal illnesses, by the middle of the next century the ratio of people of working age to those of retirement age will, in many countries, be only around one half the current level.

This paper examines the role of international tax evasion for the choice of an optimal foreign tax credit by a capital exporting region

This paper concerns the relationship between refuse collection contract costs and the number of bidders for a sample of English local authorities.

This paper investigates whether the impact of financing constraints on company investment spending differs between firms in Belgium, France, Germany and the UK.

Economists have frequently argued that cash transfers are to be preferred to in-kind transfers.

This research is concerned with the demand for lottery tickets and uses data for the UK National Lottery that records the behaviour, incomes and characteristics of almost 10,000 individuals.

This research (supported by the Leverhulme Trust) investigates the relationship between working behaviour (whether one is unemployed, not participating, working part-time or full-time), cash transfer programmes (such as in-work transfers like Family Credit, and out-of-work transfers like Income Support), and in-kind transfer programmes.

This research, supported by the Leverhulme Trust, investigates the relationship between the employment status of husbands and the labour market behaviour of their wives.

Methods of testing econometrically for horizontal inequity (HI) induced by tax systems are examined.

Part-time work whilst still in full-time education is common in many industrialized countries, and teenagers constitute a significant component of the work force in some sectors of the labour market.

A common feature of federal systems is that tax bases are joint property.

This paper applies revealed preference theory to the nonparametric statistical analysis of consumer demand.

Moment conditions are derived for dynamic linear panel data models with linear individual specific effects in the mean and multiplicative individual effects in the conditional ARCH type variance function.

This paper places the debate over using consumption or income in studies of inequality growth in a formal intertemporal setting.

This paper examines the role of individual and household characteristics in explaining patterns of support for higher public spending on seven of the most important public spending programmes including health, education, the police and defence.

This paper describes the evolution of the tax treatment of investment in R&D

This paper derives a series of simple characterisations of optimally coordinated regimes for the taxation of international capital income.

We show that older male pensioners have substantially lower incomes than younger pensioners.

According to the econometric literature, unemployed jobseekers who use a Public Employment Agency (PEA) have longer unemployment spells than those choosing alternative search methods.