Benefits

This report analyses the distributional effects of the tax changes announced in the two Budgets of 1993 and how the tax changes since the mid 1980s have changed the whole way in which the tax system works and affects individuals.

This paper asks to what extent simple approximations can be used to measure the welfare costs of tax reform and evaluates the magnitude of the biases for a plausible size tax reform.

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.

This paper sets out to explore theoretically how a change in the distribution of disposable income affects the market demand for a good or service.

A report considering how effective means-tested benefits are at reaching the right people. The most comprehensive study of take-up ever undertaken, it gives a detailed breakdown of the results.

A survey of the main issues involved in using equivalence scales to estimate the costs of children for policy purposes: the authors estimate a range of scales for the UK and examine the impact of varying scales on official statistics.

This commentary surveys some of the issues that should be on the Government's mind if it wishes to look after the economy's microeconomic foundations.

This commentary provides assessment and analysis of the three main parties' tax and social security proposals.

Social security payments are typically thought of as being aimed at those who are not in paid work, whether because of age, ill health, caring responsibilities or involuntary unemployment