By area of analysis

Research into taxes and benefits divided up by area of analysis.

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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The impact of tax and benefit reforms on household incomes

| Briefing Note

This election briefing note looks at the impact of tax and benefit reforms on household incomes.

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