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Reports

Reports provide in-depth coverage of findings from substantive research with long-term policy relevance. They are aimed at non-specialists, as well as academics.
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The Green Budget outlines the macroeconomic background, assesses the fiscal stance, and then considers a wide range of tax and spending issues that will be on the Chancellor's pre-budget agenda.
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The national non-domestic rate was introduced in 1990 to replace a system of locally varying business rates which had lasted for almost four centuries. Five years after the. 1990 reforms, this report evaluates the operation of the present system and discusses various options for reform.
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Steven Webb
This study is based on a new data source, the BHPS, which allows researchers to follow the fortunes of the same households from one year to the next. It finds that the poorest tenth of households in 1992 were on average around 3% worse off in real terms than the poorest tenth in 1991, but that this ...
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Alissa Goodman and Steven Webb
Much of the debate over inequality in the UK has focused on household incomes. This study provides details of trends in household spending levels. It finds that the inequality of household expenditures has risen much more slowly over the 1980s than the inequality of household incomes.
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Ian Crawford and Tanner, Tanner
This report looks at some of the economic issues surrounding the current system of alcohol taxes in the UK and considers how far current taxes on alcohol are sustainable as European integration proceeds.
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This report considers the issues involved in using sales taxes as a possible source of local government revenues in the UK.
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Andrew Dilnot, Gavin Davies, Christopher Giles and David Walton
This Green Budget looks at the options available to the Chancellor in his November Budget.
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Alissa Goodman and Steven Webb
This report provides, for the first time ever, a consistently defined picture of living standards in the UK over the last three decades. Looking in detail at patterns in income inequality, and at the changing fortunes of the richest and the poorest, this report puts the trends of the 1980s into ...
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The gap between those who earn the most and those who earn the least in the UK is growing rapidly and in 1992 was larger than it had been at any time this century. It is one of the major factors underlying the rise in the inequality of household income and in poverty levels. This, together with its ...
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Andrew Dilnot, Richard Disney, Paul Johnson and Edward Whitehouse
This book aims to unravel the complexities of pension policy and provide answers or suggest alternative options to the major issues facing policymakers.
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This report analyses the distributional effects of the tax changes announced in the two Budgets of 1993 and how the tax changes since the mid 1980s have changed the whole way in which the tax system works and affects individuals.
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Measures of average inflation like the RPI cannot, by definition, capture the true cost-of-living increases faced by individual households. This report looks at the extent to which a range of households have had different experiences of inflation over the last 15 years.
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Very little is known about how households hold their savings, if they have any at all. This study shows how the amount and nature of household saving and wealth vary across different household types.
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Gavin Davies, Andrew Dilnot, Christopher Giles and David Walton
This Green Budget looks at the options available to the Chancellor in his March Budget.
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Ian Crawford, Ian Crawford, Stephen Smith, Stephen Smith, Steven Webb and Steven Webb
This paper considers the impact on households of imposing VAT on domestic energy, and the extent to which the social security system will safeguard poorer households against the additional tax burden.
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Harold Freeman and Rachel Griffith
Proceedings of the IFS conference held on 24 June examining the possible solution to surplusAdvance Corporation Tax suggested by the Chancellor in his March 1993 Budget Speech.
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Christopher Giles and Ridge, Ridge
In this commentary we address issues of fairness and the simplicity of Council Tax. Using actual data on Council Taxes set by local authorities we examine how the Council Tax is distributed across the income range and by individual type.
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Daniel Sandler
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.
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Christopher Giles and Steven Webb
The purpose of this Commentary is to evaluate the merits of different methods of measuring low income, and to comment on the results of two main sets of UK low income statistics.