Most analysis of the impact of taxes and benefits on households is cross-sectional, with individuals classified as rich or poor, and gains and losses calculated, using a single snapshot of data. In this report, we argue the case for taking a longer-run perspective.
Council tax benefit (CTB) was abolished in April 2013 and local authorities in England were charged with designing their own council tax support (CTS) schemes in its place. This report analyses the CTS schemes that local authorities adopted in the first year of the new policy.
In this report, we show the effects of energy price rises over the recent past, look at what current policies mean for effective carbon prices and their impact on bills, and consider the distributional consequences of a more consistent approach to carbon pricing, alongside possible changes to the ...
We use a unique data set combining lifetime National Insurance contribution histories with detailed micro data from the English Longitudinal Study of Ageing to look at who will benefit from the introduction of the single-tier state pension.
This report aims to inform policy debate by providing clear evidence on the magnitude of the differences in outcomes between children and adults born at the start and end of the academic year in England.