Tax

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.

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