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 15, month November, 1994

For richer, for poorer: the changing distribution of income in the United Kingdom, 1961-91 pp. 29-62

Alissa Goodman and Steven Webb

What happened to the wages of men since the mid-1960s pp. 63-87

Stephen Machin and Amanda Gosling

Current cost accounting: its role in regulated utilities pp. 88-101

Geoffrey Whittington

Deregulation of conveyancing markets in England and Wales pp. 102-18

Frank Stephen, James Love and Alan Patterson

Paying for public spending: is there a role for earmarked taxes? pp. 119-35

Margaret Wilkinson

Volume 15, month August, 1994

Achieving the Rio target: CO2 abatement through fiscal policy in the UK pp. 1-18

Terry Barker, Susan Baylis and Clare Bryden

Taxation and savings: a survey pp. 19-63

Robin Boadway and David Wildasin

Tax reform in the UK and changes in the progressivity of the tax system, 1985-95 pp. 64-86

Christopher Giles and Paul Johnson

Financing higher education: public choice and social welfare pp. 87-108

John Creedy

Monetary policy in the UK pp. 109-28

Mervyn King

Legislation for business: is it fit for public consumption? pp. 129-39

Malcolm Gammie

Volume 15, month May, 1994

Financial constraints and company investment pp. 1-18

Stephen Bond and Costas Meghir

Carbon taxes, consumer demand and carbon dioxide emissions: a simulation analysis for the UK pp. 19-43

Elizabeth Symons, John Proops and Philip Gay

Household energy efficiency in the UK pp. 44-56

Vanessa Brechling and Stephen Smith

The regressivity of a value added tax: tax credit method and subtraction method — a Japanese case pp. 57-73

Masayuki Tamaoka

Water regulation: the periodic review pp. 74-94

Dieter Helm and Najma Rajah

Water regulation: the periodic review — a response pp. 95-97

Ian Byatt

Venture capital pp. 98-104

Philip Shirley

Volume 15, month February, 1994

Equivalence scales and public policy pp. 1-23

James Banks and Paul Johnson

Retirement behaviour in Britain pp. 24-43

Richard Disney, Costas Meghir and Edward Whitehouse

Making the most of council housing pp. 44-63

Steve Wilcox

Tax reform and economic transition in the Czech Republic pp. 64-80

Christopher Heady, Najma Rajah and Stephen Smith

Child Support, Income Support and lone mothers pp. 81-98

Paul Bingley, Elizabeth Symons and Ian Walker

Dwarfs and giants in the 1980s: trends in the UK income distribution pp. 99-118

Stephen Jenkins and Frank Cowell

The November 1993 Budget: Quo Vadis? pp. 119-123

Ken Etherington

Volume 15, month January, 1994

UK household cost-of-living indices, 1979-92 pp. 1-28

Ian Crawford

Volume 14, month November, 1993

The water industry in Scotland - is franchising viable? pp. 1-13

Robert McMaster and John Sawkins

Women's incomes: past, present and prospects pp. 14-36

Steven Webb

The economics of airport slots pp. 37-57

Ian Jones, Ivan Viehoff and Phillipa Marks

Surplus ACT - a solution in sight? pp. 58-73

Harold Freeman and Rachel Griffith

Surplus ACT pp. 74-81

Peter Lewis

Surplus ACT - a practitioner's comment on the consultative document pp. 82-89

Edward Troup

Increasing length and complexity of tax legislation - avoidable or inevitable? pp. 90-105

Jill Pagan

Volume 14, month August, 1993

The impact on households of the 1993 budget and council tax pp. 1-20

Chris Giles and Michael Ridge

Globalisation: the implications for tax policies pp. 21-44

Jeffrey Owens

The regulation of the gas industry: lessons from electricity pp. 37-52

Richard Green and David M Newbery

Radical tax reform in New Zealand pp. 45-63

Robert Stephens

Reshaping social policy in New Zealand pp. 64-85

Jonathan Boston

Distributional effects of household water charges pp. 86-108

Rajah, N and Stephen Smith

Cheap rubbish? Competitive tendering and contracting out in refuse collection, 1981-88 pp. 109-30

Stefan Szymanski

Assessing the impact of tax changes pp. 131-140

Paul Johnson and Graham Stark

Volume 14, month May, 1993

Capital allowances and the impact of corporation tax on investment in the UK pp. 1-14

Stephen Bond, Kevin Denny and Michael Devereux

Train service co-ordination in a competitive market pp. 53-64

David Starkie

Allocative efficiency and the proposed restructuring of British Rail pp. 65-73

Peter Else

A guide to poverty statistics pp. 74-97

Christopher Giles and Webb, Steven

Privatisation, joint production and the comparative efficiencies of private and public ownership: the UK water industry case pp. 98-116

E L Lynk

Value added tax and holding companies: a major change of policy or a small problem of translation? pp. 117-127

Christopher Bates

Volume 14, month February, 1993

Structural deregulation and market entry: the case of financial services pp. 1-15

Hilary Ingham and Steve Thompson

The welfare economics of tax co-ordination in the European Community: a survey pp. 15-36

Michael Keen

Optimal taxation as a guide to tax policy: a survey pp. 15-41

Christopher Heady

Tax expenditures: the case of occupational pensions pp. 42-56

Andrew Dilnot and Paul Johnson

Welfare benefits in kind and income distribution pp. 57-76

Maria Evandrou, Jane Falkingham, John Hills and Julian Grand

The UK moves from March to December Budgets pp. 78-88

Andrew Dilnot and Mark Robson

Budgetary reform pp. 89-94

Stephen Dorrell

Budgetary reform: the impact of a December Budget on the Finance Bill and the development of tax legislation pp. 95-106

Malcolm Gammie

Changing tax for the self-employed pp. 107-126

Graeme Macdonald and Edward Whitehouse