By type of tax/benefit

Research into taxes and benefits arranged by type of tax.

Redistribution, efficiency and the design of VAT: a review of the theory and literature

| Briefing Note

The simplest form of value added tax (VAT) – and the form often advocated by international organisations – is one with a broad base and a single (‘uniform’) rate. In practise, most countries exempt and/or apply lower VAT rates on certain categories of goods and services. In this note authors summarise the pros and cons of such ‘VAT rate differentiation’ that are highlighted in the economics and taxation literatures, paying particular attention to the applicability and relevance of each factor for low- and middle-income countries.

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How taxes and welfare benefits affect work incentives: a lifecycle perspective

| Journal Articles

How taxes and welfare benefits affect work incentives: a lifecycle perspective

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Response to government consultation on business rate retention

| Mimeos

This is a response by David Phillips, an Associate Director at the Institute for Fiscal Studies (IFS), to the government consultation “100% business rates retention: further consultation on the design of the reformed system”. The views and opinions expressed here are those of the author only. The IFS has no corporate views.

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