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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 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.
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This book presents the results of the analysis discussed at a conference in July 1996 for users and providers of Family Expenditure Survey Data
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James Banks and Tanner, Tanner
As the government nears the end of a consultation process on charity taxation, this commentary considers some of the key issues in the debate. What are the economic arguments for tax relief? Is there any evidence that tax incentives have a big effect on individual donations? What has been the ...
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In this Commentary, the authors look at the likely effects that real year-by-year increases in road fuel duties will have on the use of cars by households and on their economic welfare, with particular attention to the distributional consequences.
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James Banks, Andrew Dilnot and Tanner, Tanner
As the Government considers what form the ISA should take, this Commentary documents the current state of savings and, in particular, the current tax treatment of savings. In the light of the experience of TESSAs and PEPS, we also consider several key features that the new Individual Savings ...
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Lucy Chennells and Rachel Griffith
This report looks at how corporate income taxes have changed over the past two decades, what incentives they provide for domestic and international investment, and whether changes in the international economy have helped shape these reforms.
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This report shows the extent to which low pay and unemployment are related, the effects of periods out of work on future earnings and the degree to which low pay is a persistent phenomenon. Importantly it demonstrates the way in which a minimum wage might affect a much higher proportion of the ...
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The European Commission has proposed a fundamental reform of VAT in member states, aimed at establishing a durable, or ӤefinitiveԬ VAT regime, compatible with the requirements of the increasingly integrated European single market. Contrary to the expectations of many commentators, the proposals ...
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It is widely accepted that an accurate assessment of the extent to which graduates benefit from higher education is crucial for the effective development of policy in this area. For the first time in the UK, this report examines two dimensions of labour market success (employment and wages) in the ...
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Lorraine Dearden, Stephen Machin, Howard Reed and David Wilkinson
Are the provision and the extent of work-related training in the UK affected by the amount of job-to-job mobility among the work-force? Conversely, does receiving different types of work-related training make employees more or less likely to move jobs? This report examines both these questions in ...
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Lucy Chennells
This commentary discusses the background to the policy, presents the economic arguments for and against the levy, and examines some of the issues about how the levy might actually operate in practice.
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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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James Banks and Tanner, Tanner
In this report we describe the charitable giving behaviour of UK households over the last two decades.
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The Green Budget looks at the Chancellor's options for the Budget.
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Work Related training is currently at the top of the political and public policy agenda. The report looks at who gets work related training in Britain, the effect it has on the subsequent employment prospects of men and women, the wage payoffs to different types of work related training, and ...