Property taxes

In 2010 the government will raise the rate of income tax on the UK's highest earners.

This note compares three policies that have been recently suggested which would change the way that families with children are treated by the tax and benefit system.

This paper examines the role of the tax-free income tax threshold in a complex tax and transfer system consisting of a range of taxes and benefits, each with its own taper rates and thresholds.

This paper makes use of the Family Resources Survey and the Labour Force Survey. It is the final report for a project commissioned by the Low Pay Commission.

This report describes a scoping study to understand more about the nature of the 'costs of compliance' that claimants of social security benefits and (personal) tax credits incur, and discusses possible ways of measuring such costs.

This Briefing Note discusses how much scope there is to raise revenue from the very rich by increasing income tax rates and assesses in detail the amount of revenue that is likely to be raised by the government's proposed reforms.

We use optimal tax rules to evaluate the optimality of taxation for lone mothers in Germany and Britain

The paper looks at the effects on fertility of major reforms of child-contingent benefits made in 1999.

As part of a report produced by Barnardo's, we modelled three reforms to the tax credit system.

How do taxes affect people's work decisions? This article investigates and looks at the effect of a flagship government policy.

We summarise what economic theory predicts about how retirement savings decisions are affected by marginal withdrawal rates created by the tax, tax credit and benefit system, and by the information individuals are provided with.