Relationships between tax bases

Understand this issue

Public investment: what you need to know

explainer

Everything you wanted to know about UK public investment but were too afraid to ask – including analysis of Labour and Conservative plans.

25 April 2024

The £600 billion problem awaiting the next government

podcast

We speak to David Gauke and Giles Wilkes, two experts who have been at the heart of the spending review process.

25 April 2024

A mess has been made of Child Benefit, and the clear-up operation may not be easy

comment

"Status quos can be hard to change, no matter how incoherent they are." Robert Joyce writes about child benefit in The Telegraph.

29 March 2024

Policy analysis

Recent trends in and the outlook for health-related benefits

report

Recipients of and spending on health-related benefits have risen rapidly since the start of the pandemic, posing a serious challenge for policymakers.

19 April 2024

4.2 million working-age people now claiming health-related benefits, could rise by 30% by the end of the decade

press release

Our new report sheds more light on forecasts for a substantial increase in the number of people claiming health-related benefits in coming years.

19 April 2024

Oil and gas make Scotland’s underlying public finances particularly volatile and uncertain

comment

A fallback in oil and gas prices has hit Scotland’s underlying public finance position this year.

27 March 2024

Academic research

Does the value-added tax add value? Lessons using administrative data from a diverse set of countries

journal article

We draw on firm-level administrative VAT records from 11 countries at different income levels to examine the functioning of real-world VAT systems.

9 February 2024

Intertemporal income shifting and the taxation of business owner-managers

journal article

We show that responses of UK company owner-managers to personal taxes are due to intertemporal income shifting and not reductions in business activity

24 January 2024

The menopause "penalty"

working paper

We estimate the effect of menopause diagnosis on employment and earnings, reliance on social safety net programs, and demand for medical care.

18 March 2024