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 13, month November, 1992

What pension should the state provide? pp. 1-20

Andrew Dilnot and Paul Johnson

Taxing imputed income from owner-occupation: distributional implications of alternative packages pp. 58-70

Tim Callan

Housing subsidies, inequality and affordability: evidence from Glasgow pp. 71-97

Karen Hancock and Moira Munro

Financing the European Community: a review of options for the future pp. 98-127

Stephen Smith

Unacceptable discretion: countering tax avoidance and preserving the rights of the individual pp. 128-138

Edward Troup

Volume 13, month October, 1992

The taxation of trust income - back to first principles pp. 106-115

Robert Venables

Volume 13, month August, 1992

Public debt and pension policy pp. 1-14

Lans Bovenberg and Carel Petersen

Towards a European social safety net? pp. 41-53

Anthony Atkinson

The regulation of product quality in the public utilities and the Citizen's Charter pp. 74-95

Laura Rovizzi and David Thompson

Compulsory competitive tendering in the NHS: a new look at some old estimates pp. 96-111

Robin Milne and Magnus McGee

National Insurance contributions: anomalies and reforms pp. 112-125

David Skinner and Mark Robson

Volume 13, month May, 1992

The tax dilemma of married women in Germany pp. 22-47

Paul Spahn, Helmut Kaiser and Thomas Kassella

Environmental regulation: the Environment Agency proposal pp. 66-83

Dieter Helm

The Ruding Committee Report: a personal view pp. 85-95

Franz Vanistendael

The Ruding Committee report: an economic assessment pp. 96-107

Michael Devereux

The harmonisation of corporate income taxes in Europe: the Ruding Committee Report pp. 108-121

Michael Devereux

Tax Treatment of financial instruments in the UK: new treattment proposed by the Inland Revenue Consultative Document pp. 122-129

Stephen Edge

Volume 13, month February, 1992

Lone mothers, family credit and paid work pp. 1-21

Andrew Dilnot and Alan Duncan

Need, equity and the NHS: the distribution of health care expenditure 1974-87 pp. 1-21

Carol Propper and Richard Upward

The implications of a switch to locally varying business rates pp. 22-37

Kevin Denny and Ridge, M

Personal pensions and the review of the contracting-out terms pp. 38-53

Richard Disney and Edward Whitehouse

What price housing? Valuing 'voluntary transfers' of council housing pp. 54-70

Karen Gardiner and John Hills

Time for mortgage benefits pp. 71-88

Steven Webb and Steve Wilcox

Pool prices, contracts and regulation in the British electricity supply industry pp. 89-105

Dieter Helm and Andrew Powell

Tax deductibility of finance lease rentals pp. 116-121

James Savory

Volume 13, month January, 1992

Labour supply and taxation: a survey pp. 15-40

Richard Blundell

Taxation and the environment: a survey pp. 21-57

Stephen Smith

The impact of excise duty changes on retail prices in the UK pp. 48-65

Paul Baker and Vanessa Brechling

Local government finance and equalisation: the case of Ireland pp. 54-73

Ridge, M

Volume 12, month November, 1991

The proposed Council Tax pp. 1-21

John Hills and Holly Sutherland

The take-up of means-tested benefits by working families with children pp. 22-32

Richard Dorsett and Christopher Heady

A practical framework for the analysis of social security reform pp. 33-55

Andrew Dilnot and Webb, Steven

A assessment of recent results on the tax treatment of labour inputs and intermediate goods pp. 56-68

Gareth Myles

Pension splitting and divorce pp. 69-91

Heather Joshi and Hugh Davies

The 364 economists: ten years on pp. 92-108

Sir Geoffrey Howe

Volume 12, month August, 1991

A general neutral profits tax pp. 1-15

Michael Devereux and Harold Freeman

Adult equivalence scales: a life-cycle perspective pp. 16-29

James Banks, Richard Blundell and Ian Preston

Representation without taxation: an empirical assessment of the validity of the accountability argument underlying the reform of local government finance in England pp. 30-46

Richard Barnett, Michael Barrow and Peter Smith

How should pensions in the UK be indexed? pp. 47-61

Richard Disney and Edward Whitehouse

The Government's profit-related pay initiative: three years on pp. 62-72

Robert Luther

Competition in UK telecommunications: restructure BT? pp. 73-87

Edward Lynk

The effects of a minimum wage on family incomes pp. 88-93

Paul Johnson and Graham Stark

Volume 12, month May, 1991

The 1991 Budget in its Historical Context pp. 1-8

Alan Budd

The 1991 Budget: Fiscal Policy inside the ERM pp. 9-22

Gavyn Davies

Tax policy and the 1991 budget pp. 22-23

Paul Johnson, Andrew Dilnot and Graham Stark

The role of profitability and industrial wages in firm level wage determination pp. 34-45

Kevin Denny and Stephen Machin

Organisational Status, Ownership and Productivity pp. 46-60

Keith Hartley, David Parker and Stephen Martin

Credit and British consumers: some micro evidence pp. 61-84

Davies, J and Guglielmo Weber

Volume 12, month February, 1991

Income Inequality and Living standards: Changes in the 1970s and 1980s pp. 1-28

Stephen Jenkins

Military spending dynamics in a changing strategic environment pp. 29-43

Michael Ridge and Ronald Smith

Competitive Advantage in European Aviation-Or Whatever Happened to BCal? pp. 44-66

Mike Cronshaw and David Thompson

New rich or old poor: poverty, take-up and the indexation of the state pension pp. 67-77

Vanessa Fry and Graham Stark

The New VAT on Construction of Commercial Property: The Fall-Out on Urban Regeneration pp. 78-87

Robert Bennett