By type of tax/benefit

Research into taxes and benefits arranged by type of tax.

What are National Insurance Contributions?

| Video clip

What are National Insurance Contributions (NICs)? Helen Miller, Associate Director at the Institute for Fiscal Studies, explains.

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The business rates revaluation, appeals and local revenue retention

| Briefing Note

The business rates revaluation, appeals and local revenue retention

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Would you rather? Further increases in the state pension age v abandoning the triple lock

| Observations

On Tuesday afternoon MPs in the House of Commons will debate the recent report by the Work and Pensions Select Committee on “intergenerational fairness”. This argued that triple lock indexation of the state pension should not continue beyond 2020 and pointed out that, for a given amount of spending on the state pension, there is a trade-off between the level of the state pension and the state pension age. This observation uses projections from the Office for Budget Responsibility to quantify this trade-off.

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