By type of tax/benefit

Research into taxes and benefits arranged by type of tax.

How do the rich respond to higher income tax rates?

| Observations

This Briefing Note presents new analysis of how high income taxpayers respond to changes in income tax rates. The Note is based on three new Working Papers, funded by the Nuffield Foundation, the Economic and Social Research Council and the European Research Council.

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Estimating the responsiveness of top incomes to tax: a summary of three new papers

| Briefing Note

Estimating the responsiveness of top incomes to tax: a summary of three new papers

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Frictions and taxpayer responses: evidence from bunching at personal tax thresholds

| Working Paper

Frictions and taxpayer responses: evidence from bunching at personal tax thresholds

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