Fiscal Studies

1980 - 2017

From Institute for Fiscal Studies
The Institute for Fiscal Studies 7 Ridgmount Street LONDON WC1E 7AE.
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Volume 18, month November, 1997

What can America learn from the British tax system? pp. 341-369

William Gale

Peculiar institutions: A British perspective on tax policy in the United States pp. 371-400

Michael Keen

The possibility of a British earned income tax credit pp. 401-425

Robert Walker and Michael Wiseman

Tax law improvement in Australia and the UK: the need for a strategy for simplification pp. 445-460

Simon James and Ian Wallschutsky

Volume 18, month August, 1997

Wage structures in the private and public sectors in West Germany pp. 225-247

Christian Dustmann and Arthur van Soest

European pension systems: a simulation analysis pp. 249-277

Turalay Kenc and William Perraudin

The windfall tax pp. 279-291

Lucy Chennells

Inequality, mobility and income distribution comparisons pp. 293-302

John Creedy

A comment on the viability of the allowance for corporate equity pp. 303-318

John Isaac

Simplifying the formal structure of UK income tax pp. 319-334

Julian McCrae

Volume 18, month May, 1997

Low income dynamics in 1990s Britain pp. 123-142

Sarah Jarvis and Stephen Jenkins

The effect of tax-based savings incentives on government revenue pp. 143-159

Giuseppe Ruggieri and Maxime Fougère

Financial markets, ageing and social welfare pp. 161-187

David Miles

Binding rulings pp. 189-210

Winnie Chan

Share repurchases pp. 211-221

Philip Shirley

Volume 18, month February, 1997

Women, men and the redistribution of Income pp. 1-22

Holly Sutherland

Consumption and saving behaviour: modelling recent trends pp. 23-47

Orazio Attanasio

Housing benefit and financial returns to employment for tenants in the social sector pp. 49-72

Chris Giles, Paul Johnson and Julian McCrae

A cost-benefit approach to the evaluation of regional selective assistance pp. 73-85

John Swales

Horizontal equity and the taxation of employed and self-employed workers pp. 87-118

Judith Freedman and Emma Chamberlain

Volume 18, month January, 1997

Trends in charitable giving pp. 427-444

Cathy Pharoah and Sarah Tanner

Volume 17, month November, 1996

Income support and staying in school: what can we learn from Australia's AUSTUDY experiment? pp. 1-30

Lorraine Dearden and Alexandra Heath

Minimum wages: possible effects on the distribution of income pp. 31-48

Amanda Gosling

The welfare consequences of tariff rebalancing in the domestic gas market pp. 49-65

Andres Gomez-Lobo

Company Taxes in the European Union: Criteria and Options for Reform pp. 67-97

Sijbren Cnossen

Financing regional government in the UK: some issues pp. 99-120

Laura Blow, John Hall and Stephen Smith

Volume 17, month August, 1996

The impact of compulsory competitive tendering on refuse collection services pp. 1-19

Stefan Szymanski

Carbon taxation, prices and inequality in Australia pp. 21-38

Antonia Cornwell and John Creedy

Should we subsidise childcare, and if so, how? pp. 39-62

Alan Duncan and Chris Giles

Tax law: rules or principles? pp. 63-89

John Cbe

A note on the taxation of capital income in the Czech Republic and Poland pp. 91-103

Rachel Griffith

Volume 17, month May, 1996

The gender earnings gap: evidence from the UK pp. 1-36

Susan Harkness

Policy instruments and greenhouse gas emissions from transport in the UK pp. 65-82

Melinda Acutt and John Dodgson

Ageing and saving pp. 83-101

Richard Disney

An update on the work of the Tax Law Review Committee pp. 103-110

Chris Davidson

Volume 17, month February, 1996

Profit-sharing regulation: an economic appraisal pp. 1-18

Colin Mayer and John Vickers

Who pays business rates? pp. 19-35

Stephen Bond, Kevin Denny, John Hall and William McClusky

Fighting international tax avoidance pp. 37-58

Alfons Weichenrieder

How much did working wives contribute to changes in income inequality between couples in the UK? pp. 59-78

Vani Borooah and Patricia McKee

Earning and learning: educational policy and the growth of part-time work by full-time pupils pp. 79-103

Christian Dustmann, John Mickelwright, Najma Rajah and Stephen Smith

Should the basic state pension be a contributory benefit? pp. 105-112

Paul Johnson and Gary Stears

Volume 17, month January, 1996

Savings and wealth in the UK: evidence from micro-data pp. 37-64

James Banks and Sarah Smith

Volume 16, month November, 1995

Corporation tax: a survey pp. 23-68

Jack Mintz

Pensioner income inequality pp. 69-93

Paul Johnson and Gary Stears

Modelling local government budgetary choices under expenditure limitation pp. 95-110

Alan Duncan and Peter Smith

Volume 16, month September, 1995

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

Richard Disney

Volume 16, month August, 1995

Company dividends and taxes in the UK pp. 1-18

Stephen Bond, Lucy Chennells and Michael Devereux

Income, expenditure and the living standards of UK households pp. 40-54

Richard Blundell and Ian Preston

The distribution of UK household expenditure, 1979-92 pp. 55-80

Alissa Goodman and Steven Webb

Competition in the British domestic gas market: efficiency and equity pp. 81-105

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, month May, 1995

Population ageing, public debt and sustainable fiscal policy pp. 1-20

Svend Jensen and Søren Nielsen

An analysis of indirect tax reform in Ireland in the 1980s pp. 18-37

David Madden

Tax incentives for R&D pp. 21-44

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

Peter Saunders

Subsidising consumer services: effects on employment, welfare and the informal economy pp. 71-93

Niels Fredriksen, Peter Hansen, Henrik Jacobsen and Peter Sørensen

Bringing it all back home: alcohol taxation and cross-border shopping pp. 94-114

Ian Crawford and Sarah Tanner

Volume 16, month 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

Mark Robson

European air transport public service obligations: a periodic review pp. 58-74

Aisling Reynolds-Feighan

Liberalisation and divestiture in the UK energy sector pp. 75-89

Richard Green and Catherine Price

Volume 16, month January, 1995

Regulation and redistribution in utilities pp. 1-22

Philip Burns, Ian Crawford and Andrew Dilnot

Tax policy reform: why we need microeconomics pp. 106-125

Richard Blundell