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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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This Commentary looks at two asset-based welfare policies and asks how they might work and what rationale lies behind them.
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This Green Budget looks at the options available to the Chancellor in his March Budget.
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Mike Brewer, Michal Myck and Howard Reed
This commentary discusses the rationale for directing financial support to families with children and assesses options for a new integrated child credit.
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This commentary examines the role of both the public and private sectors in delivering healthcare in the UK. How does the UK compare with other countries? What is the role of private finance in the delivery of healthcare? What variations in NHS quality are seen across the UK? How much additional ...
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Stephen Bond, Lucy Chennells, Michael Devereux, Malcolm Gammie and Edward Troup
This report aims to shed some light on the complex issues that surround this debate. Topics addressed include recent trends in corporate tax systems, costs imposed by having diverse national corporate taxes within Europe, proposals for limited co-ordination of corporate income taxes within the EU ...
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Lucy Chennells, Andrew Dilnot and Carl Emmerson
The Green Budget looks at the Chancellor's options for his forthcoming Budget.
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James Banks and Tanner, Tanner
The gradual shift in responsibility for welfare provision, from the government to individuals, is making household saving and wealth holding a key policy concern.
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This report considers sources of bias in cost-of-living and price indices, with particular reference to the UK's retail price index. The sources of bias discussed are caused by the introduction of new goods, quality change in existing goods and commodity substitution by consumers. New methods of ...
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Tom Clark, Christopher Giles and John Hall
The report starts from first principles, asking whether there is any need for a benefit to relieve the council tax and identifying problems with the very structure of council tax benefit. It goes on to consider whether council tax benefit succeeds in leaving local tax bills affordable for ...
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Paul Gregg, Paul Johnson and Howard Reed
The report shows what differentiates the individuals in the survey who entered work over a twelve month period from those who remained out of work over the course of a year. It examines how the distribution of hourly wages earned by new entrants into jobs differs from the distribution of wages for ...
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Richard Disney, Carl Emmerson and Tanner, Tanner
This commentary assesses the government's proposals. It provides a detailed description of the current pension system and asks whether there is a case for reform. It looks at how much pensioners are likely to benefit from the Minimum Income Guarantee and how the new State Second Pension compares ...
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Lucy Chennells and Andrew Dilnot
This Green Budget looks at the options available to the Chancellor in his March Budget.
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Tom Clark and Julian McCrae
This commentary looks at the impact of taxing child benefit under a number of scenarios. This involves analysis of the amount of revenue raised, the distributional impact of using this revenue to increase the rate of child benefit and the administrative issues encountered under particular tax ...
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This commentary assesses the impact of capping on local service provision. In particular it addresses the following questions. What factors determine desired local spending? Did capping constrain spending by local councils? Which local services bore the brunt of any cuts? Did the quality of local ...
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This Commentary looks at public pay in detail, tracing its trend relative to the private sector over the 1980s and 1990s and showing how the gap in pay between the public and private sectors differs dramatically across occupations, gender and education groups. These findings illustrate how ...
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This commentary asks whether a productivity gap is really the problem facing Britain. Do lower levels of output per worker suggest greater inefficiency or do they reflect differences in levels of inputs? Historically low levels of investment suggest that our stock of R&D, physical and human capital ...
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The first half of the report sheds some new light on the following questions with a detailed and consistent comparison of income distributions in Western Germany and the UK from 1984 to 1992. To what extent was the income distribution in Western Germany similar to the UK in 1984? Did the inequality ...
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This report provides a response to the government's proposals. Is the current local government system likely to discourage "over-spending" by councils in the absence of capping powers? Will the government's proposals make the link between local spending decisions and Council Tax bills clearer to ...
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Carl Emmerson, John Hall and Lindsay Brook
In this commentary, the authors examine public support for more local decision making and increased freedom for local councils to raise council tax levels. They also assess whether local voters would support higher spending on local services such as schools, housing and the police if they had to ...
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The Green Budget considers the options open to the Chancellor in his forthcoming Budget.