Taxes and benefits

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.

Few subjects can have received so much serious study recently as the reform of corporate taxation.

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

It is widely agreed that, in the absence of specific corrective aims, the corporate tax system should aim for neutrality.

This report by the Capital Taxes Group examines what impact distortions have on the taxation of capital and whether or not these are an unavoidable consequence of governments' desire to tax companies.