Reports

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.

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.

This Green Budget looks at the options available to the Chancellor in his March Budget.

A report considering how effective means-tested benefits are at reaching the right people. The most comprehensive study of take-up ever undertaken, it gives a detailed breakdown of the results.

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.

An examination of the principles behind the taxation of pensions. The report assesses and costs a number of possible reforms.

A survey of the main issues involved in using equivalence scales to estimate the costs of children for policy purposes: the authors estimate a range of scales for the UK and examine the impact of varying scales on official statistics.

This commentary surveys some of the issues that should be on the Government's mind if it wishes to look after the economy's microeconomic foundations.

This commentary attempts to analyse the decision by households to invest in energy efficiency measures using the tools of microeconomic analysis.

This commentary provides assessment and analysis of the three main parties' tax and social security proposals.

This commentary represents an initial response to the issues raised by the Ruding Committee and the recommendations made.

Vehicle stocks, vehicle purchases and credit in the family expenditure survey

This Commentary looks at the options open to the Chancellor in the Budget.

This report by the Capital Taxes Group examines what impact distortions have on the taxation of capital and whether or not these are an unavoidable consequence of governments' desire to tax companies.

This commentary analyses three seperate studies which attempt to assess the extent of poverty in the UK and asks why these studies produced apparently different results.