The economic arguments for and against a wealth tax

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

Should we worry about government debt?

podcast

David Miles joins us to discuss high government debt and its impact on the economy.

11 April 2024

Raising revenue from closing inheritance tax loopholes

comment

Reforms could be enacted to make inheritance tax fairer and raise revenue.

18 April 2024

Policy analysis

Spring Budget 2024

collection

All our analysis of the Spring Budget 2024. Includes research, comment, explainers and more.

6 March 2024

Reforming the taxation of non-doms: policy options and uncertainties

comment

This comment summarises what is known about non-doms, the options for reforming how they are taxed and potential revenue implications.

4 March 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

Insurance, redistribution, and the inequality of lifetime income

working paper

This paper studies how the tax-and-transfer system mitigates income inequalities over the lifetime, which can lead to disparities in living standards.

2 November 2023

House price rises and borrowing to invest

working paper

We propose a borrow-to-invest motive by which house price gains affect household spending on residential investment.

27 March 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