Fiscal rules and frameworks

This paper examines the role of individual and household characteristics in explaining patterns of support for higher public spending on seven of the most important public spending programmes including health, education, the police and defence.

In this paper we use data on the Norwegian bus transport industry to investigate the effects of different regulatory mechanisms and their economic implications.

The basic state retirement pension is payable irrespective of means but it is a contributory benefit, not a universal benefit.

The exact measurement of the welfare costs of tax and price reform requires a detailed knowledge of individual preferences. Typically, first-order approximations of welfare costs are calculated avoiding detailed knowledge of substitution effects.

It is 20 years ago this July that the committee under the chairmanship of James Meade was set up by the Institute for Fiscal Studies to take a fundamental look at the UK tax structure.

This paper contrasts Samuelson's (1964) definition of "true economic depreciation" with the use of this term that has become standard in the more recent literature on neutral business taxes.

Our paper evaluates the labour supply effects of 'in work' benefit reforms in the UK, using the means-tested benefit reforms of July 1995 as an example.

The purpose of this working paper is to document the current TAXBEN model, given the changes that have occurred since 1990.

This report analyses the distributional effects of the tax changes announced in the two Budgets of 1993 and how the tax changes since the mid 1980s have changed the whole way in which the tax system works and affects individuals.

This paper asks to what extent simple approximations can be used to measure the welfare costs of tax reform and evaluates the magnitude of the biases for a plausible size tax reform.

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.