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Fiscal Studies

1980 - 2015

From Institute for Fiscal Studies
The Institute for Fiscal Studies 7 Ridgmount Street LONDON WC1E 7AE.
Contact information at EDIRC.

Series data maintained by Benita Rajania ().

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Volume 18, issue November, 1997

What can America learn from the British tax system? pp. 341-369 Downloads
William Gale
Peculiar institutions: A British perspective on tax policy in the United States pp. 371-400 Downloads
Michael Keen
The possibility of a British earned income tax credit pp. 401-425 Downloads
Robert Walker and Michael Wiseman
Tax law improvement in Australia and the UK: the need for a strategy for simplification pp. 445-460 Downloads
Simon James and Ian Wallschutsky

Volume 18, issue August, 1997

Wage structures in the private and public sectors in West Germany pp. 225-247 Downloads
Christian Dustmann and Arthur van Soest
European pension systems: a simulation analysis pp. 249-277 Downloads
Turalay Kenc and William Perraudin
The windfall tax pp. 279-291 Downloads
Lucy Chennells
Inequality, mobility and income distribution comparisons pp. 293-302 Downloads
John Creedy
A comment on the viability of the allowance for corporate equity pp. 303-318 Downloads
John Isaac
Simplifying the formal structure of UK income tax pp. 319-334 Downloads
Julian McCrae

Volume 18, issue May, 1997

Low income dynamics in 1990s Britain pp. 123-142 Downloads
Sarah Jarvis and Stephen Jenkins
The effect of tax-based savings incentives on government revenue pp. 143-159 Downloads
Giuseppe Ruggieri and Maxime Fougère
Financial markets, ageing and social welfare pp. 161-187 Downloads
David Miles
Binding rulings pp. 189-210 Downloads
Winnie Chan
Share repurchases pp. 211-221 Downloads
Philip Shirley

Volume 18, issue February, 1997

Women, men and the redistribution of Income pp. 1-22 Downloads
Holly Sutherland
Consumption and saving behaviour: modelling recent trends pp. 23-47 Downloads
Orazio Attanasio
Housing benefit and financial returns to employment for tenants in the social sector pp. 49-72 Downloads
Chris Giles, Paul Johnson and Julian McCrae
A cost-benefit approach to the evaluation of regional selective assistance pp. 73-85 Downloads
John Swales
Horizontal equity and the taxation of employed and self-employed workers pp. 87-118 Downloads
Judith Freedman and Emma Chamberlain

Volume 18, issue January, 1997

Trends in charitable giving pp. 427-444 Downloads
Cathy Pharoah and Sarah Tanner

Volume 17, issue November, 1996

Income support and staying in school: what can we learn from Australia's AUSTUDY experiment? pp. 1-30 Downloads
Lorraine Dearden and Alexandra Heath
Minimum wages: possible effects on the distribution of income pp. 31-48 Downloads
Amanda Gosling
The welfare consequences of tariff rebalancing in the domestic gas market pp. 49-65 Downloads
Andres Gomez-Lobo
Company Taxes in the European Union: Criteria and Options for Reform pp. 67-97 Downloads
Sijbren Cnossen
Financing regional government in the UK: some issues pp. 99-120 Downloads
Laura Blow, John Hall and Stephen Smith

Volume 17, issue August, 1996

The impact of compulsory competitive tendering on refuse collection services pp. 1-19 Downloads
Stefan Szymanski
Carbon taxation, prices and inequality in Australia pp. 21-38 Downloads
Antonia Cornwell and John Creedy
Should we subsidise childcare, and if so, how? pp. 39-62 Downloads
Alan Duncan and Chris Giles
Tax law: rules or principles? pp. 63-89 Downloads
John Cbe
A note on the taxation of capital income in the Czech Republic and Poland pp. 91-103 Downloads
Rachel Griffith

Volume 17, issue May, 1996

The gender earnings gap: evidence from the UK pp. 1-36 Downloads
Susan Harkness
Policy instruments and greenhouse gas emissions from transport in the UK pp. 65-82 Downloads
Melinda Acutt and John Dodgson
Ageing and saving pp. 83-101 Downloads
Richard Disney
An update on the work of the Tax Law Review Committee pp. 103-110 Downloads
Chris Davidson

Volume 17, issue February, 1996

Profit-sharing regulation: an economic appraisal pp. 1-18 Downloads
Colin Mayer and John Vickers
Who pays business rates? pp. 19-35 Downloads
Stephen Bond, Kevin Denny, John Hall and William McClusky
Fighting international tax avoidance pp. 37-58 Downloads
Alfons Weichenrieder
How much did working wives contribute to changes in income inequality between couples in the UK? pp. 59-78 Downloads
Vani Borooah and Patricia McKee
Earning and learning: educational policy and the growth of part-time work by full-time pupils pp. 79-103 Downloads
Christian Dustmann, John Mickelwright, Najma Rajah and Stephen Smith
Should the basic state pension be a contributory benefit? pp. 105-112 Downloads
Paul Johnson and Gary Stears

Volume 17, issue January, 1996

Savings and wealth in the UK: evidence from micro-data pp. 37-64 Downloads
James Banks and Sarah Smith

Volume 16, issue November, 1995

Corporation tax: a survey pp. 23-68 Downloads
Jack Mintz
Pensioner income inequality pp. 69-93 Downloads
Paul Johnson and Gary Stears
Modelling local government budgetary choices under expenditure limitation pp. 95-110 Downloads
Alan Duncan and Peter Smith

Volume 16, issue September, 1995

Occupational pension schemes: prospects and reforms in the UK pp. 19-39 Downloads
Richard Disney

Volume 16, issue August, 1995

Company dividends and taxes in the UK pp. 1-18 Downloads
Stephen Bond, Lucy Chennells and Michael Devereux
Income, expenditure and the living standards of UK households pp. 40-54 Downloads
Richard Blundell and Ian Preston
The distribution of UK household expenditure, 1979-92 pp. 55-80 Downloads
Alissa Goodman and Steven Webb
Competition in the British domestic gas market: efficiency and equity pp. 81-105 Downloads
Ruth Hancock and Catherine Price
A correction to ‘Improving work incentives in a means-tested welfare system: The 1994 Australian social security reforms’ pp. 126
Peter Saunders

Volume 16, issue May, 1995

Population ageing, public debt and sustainable fiscal policy pp. 1-20 Downloads
Svend Jensen and Søren Nielsen
An analysis of indirect tax reform in Ireland in the 1980s pp. 18-37 Downloads
David Madden
Tax incentives for R&D pp. 21-44 Downloads
Rachel Griffith, David Sandler and John van Reenen
Improving work incentives in a means-tested welfare system: The 1994 Australian social security reforms pp. 45-70 Downloads
Peter Saunders
Subsidising consumer services: effects on employment, welfare and the informal economy pp. 71-93 Downloads
Niels Fredriksen, Peter Hansen, Henrik Jacobsen and Peter Sørensen
Bringing it all back home: alcohol taxation and cross-border shopping pp. 94-114 Downloads
Ian Crawford and Sarah Tanner

Volume 16, issue February, 1995

On the European Union VAT proposals: the superiority of origin over destination taxation pp. 1-17
Ben Lockwood, David de Meza and Gareth Myles
Taxation and household saving: reflections on the OECD report pp. 38-57 Downloads
Mark Robson
European air transport public service obligations: a periodic review pp. 58-74 Downloads
Aisling Reynolds-Feighan
Liberalisation and divestiture in the UK energy sector pp. 75-89 Downloads
Richard Green and Catherine Price

Volume 16, issue January, 1995

Regulation and redistribution in utilities pp. 1-22 Downloads
Philip Burns, Ian Crawford and Andrew Dilnot
Tax policy reform: why we need microeconomics pp. 106-125 Downloads
Richard Blundell
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