Journals

One of the original, if unstated, objectives of the Housing Finance Review initiated in 1975 was to provide a systematic comparison of the distribution of housing subsidies across categories of households differentiated by tenure and other characteristics.

A few years ago it looked as if the North Sea tax system, like other aspects of UK oil policy, might succumb to that national weakness of ours known as 'adversary politics'.

There is now a compelling case for reforming British budgetary practice.

In July, the research staff of the Institute for Fiscal Studies produced an index, the Gross Earnings Deflator (GED), which was designed to show how much, on average, the gross earnings of the working population need to increase to compensate them for changes in inflation and the tax system. The government's new Taxes and Prices Index (TPI), first published in August, is similar in intention and construction