Content
March 2000, Volume 21, Issue 1
- 141-168 Taxation and economic growth
by Gareth Myles
December 1999, Volume 20, Issue 4
- 351-386 Education and public policy
by Jayasri Dutta & James Sefton & Martin Weale - 387-408 Income inequality: a tale of two cycles?
by Tom Clark & Jayne Taylor - 423-449 Compliance costs for employers: UK PAYE and National Insurance
by David Collard & Michael Godwin - 451-477 Tax incentives for extraction and recycling of basic materials in Canada
by Kim Scharf
September 1999, Volume 20, Issue 3
- 223-259 Government spending on research and development in the UK
by Paul Stoneman - 261-286 The reform of Legal Aid in England and Wales
by Neil Rickman & Paul Fenn & Alastair Gray - 287-304 Alcohol taxes, tax revenues and the Single European Market
by Ian Crawford & Sarah Tanner - 305-320 Combining input-output analysis and micro-simulation to assess the effects of carbon taxation on Spanish households
by Xavier Labandeira & José M. Labeaga - 321-349 The readability of Australia’s taxation laws and supplemetary materials: an empirical investigation
by David Smith & Graham Richardson
June 1999, Volume 20, Issue 2
- 103-132 Road taxes, road user charges and earmarking
by David M. Newbery & Georgina Santos - 133-153 Prospects for co-ordination of corporate taxation and the taxation of interest income in the EU
by Andreas Haufler - 155-161 Prospects for co-ordination of corporate taxation and the taxation of interest income in the EU: a comment
by Michael Devereux - 163-187 Poor kids: trends in child poverty in Britain, 1968-96
by Paul Gregg & Susan Harkness & Stephen Machin - 189-203 Some implications of changing the tax basis for pension funds
by Margaret E. Atkinson & John Creedy & David M. Knox - 205-219 Transfers in Spanish state retirement pensions
by Alain Cuenca
March 1999, Volume 20, Issue 1
- 1-23 Human capital investment: the returns from education and training to the individual, the firm and the economy
by Richard Blundell & Lorraine Dearden & Costas Meghir & Barbara Sianesi - 25-40 Human capital formation and general equilibrium treatment effects: a study of tax and tuition policy
by James Heckman & Lance Lockner & Christopher Taber - 41-60 The marginal cost of public funds in closed and small open economies
by Giuseppe Ruggieri - 61-76 House prices and local taxes in the UK
by Leslie Rosenthal - 77-99 Incomes, incentives and the growth of means-testing in Hungary
by Gerry Redmond
November 1998, Volume 20, Issue 4
- 409-421 The proposed state second pension
by Philippe Agulnik
November 1998, Volume 19, Issue 4
- 347-374 Does it pay to work in the public sector?
by Richard Disney & Amanda Gosling - 375-402 Equity and ecotax reform in the EU: achieving a 10 per cent reduction in CO2 emissions using excise duties
by Terry Barker & Jonathan Köhler - 403-428 Tax relief and partnership pensions
by Phil Agulnik & Julian Le Grand - 429-446 Supplementary pension coverage in Britain
by Armando Barrientos - 447-462 Measuring compliance with the Golden Rule
by Marc Robinson
August 1998, Volume 19, Issue 3
- 221-247 Global and regional public goods: a prognosis for collective action
by Todd Sandler - 249-272 Can housing wealth alleviate poverty among Britain's older population?
by Ruth Hancock - 273-293 Competition in electricity supply: will ‘1998’ Be worth it?
by Richard Green & Tanga McDaniel - 295-319 Distributional effects of liberalising UK residential utility markets
by Catherine Waddams & Ruth Hancock - 321-342 Regulating drug prices: where do we go from here?
by Nicolas Bloom & John Van Reenen
May 1998, Volume 19, Issue 2
- 103-119 What should be our human capital investment policy?
by James Heckman - 121-140 Private opportunity, public benefit?
by John Hall - 141-151 SYMPOSIUM on assets, incomes and retirement
by Michael Hurd - 153-174 Asset wealth and asset decumulation among households in the Retirement Survey
by Richard Disney & Paul Johnson & Gary Stears - 175-196 The dynamics of male retirement behaviour
by Sarah Tanner - 197-215 The dynamics of incomes and occupational pensions after retirement
by Paul Johnson & Gary Stears & Steven Webb
February 1998, Volume 19, Issue 1
- 1-37 The balance between specific and ad valorem taxation
by Michael Keen - 39-48 SYMPOSIUM on forecasting the state of the public finances
by Mark H. Robson - 49-62 Forecasting the public finances in the Treasury
by Tim Pike & David Savage - 63-81 Modelling and forecasting UK public finances
by Andrew Sentance & Stephen Hall & John O'Sullivan - 83-100 Forecasting the PSBR outside government: the IFS perspective
by Chris Giles & John Hall
November 1997, Volume 18, Issue 4
- 341-369 What can America learn from the British tax system?
by William Gale - 371-400 Peculiar institutions: A British perspective on tax policy in the United States
by Michael Keen - 401-425 The possibility of a British earned income tax credit
by Robert Walker & Michael Wiseman - 445-460 Tax law improvement in Australia and the UK: the need for a strategy for simplification
by Simon James & Ian Wallschutsky
January 1997, Volume 18, Issue 4
- 427-444 Trends in charitable giving
by Cathy Pharoah & Sarah Tanner
August 1997, Volume 18, Issue 3
- 225-247 Wage structures in the private and public sectors in West Germany
by Christian Dustmann & Arthur Van Soest - 249-277 European pension systems: a simulation analysis
by Turalay Kenc & William Perraudin - 279-291 The windfall tax
by Lucy Chennells - 293-302 Inequality, mobility and income distribution comparisons
by John Creedy - 303-318 A comment on the viability of the allowance for corporate equity
by John Isaac - 319-334 Simplifying the formal structure of UK income tax
by Julian McCrae
May 1997, Volume 18, Issue 2
- 123-142 Low income dynamics in 1990s Britain
by Sarah Jarvis & Stephen P. Jenkins - 143-159 The effect of tax-based savings incentives on government revenue
by Giuseppe Ruggieri & Maxime Fougère - 161-187 Financial markets, ageing and social welfare
by David Miles - 189-210 Binding rulings
by Winnie Chan - 211-221 Share repurchases
by Philip Shirley
February 1997, Volume 18, Issue 1
- 1-22 Women, men and the redistribution of Income
by Holly Sutherland - 23-47 Consumption and saving behaviour: modelling recent trends
by Orazio Attanasio - 49-72 Housing benefit and financial returns to employment for tenants in the social sector
by Chris Giles & Paul Johnson & Julian McCrae - 73-85 A cost-benefit approach to the evaluation of regional selective assistance
by Kim Swales - 87-118 Horizontal equity and the taxation of employed and self-employed workers
by Judith Freedman & Emma Chamberlain
November 1996, Volume 17, Issue 4
- 1-30 Income support and staying in school: what can we learn from Australia's AUSTUDY experiment?
by Lorraine Dearden & Alexandra Heath - 31-48 Minimum wages: possible effects on the distribution of income
by Amanda Gosling - 49-65 The welfare consequences of tariff rebalancing in the domestic gas market
by Andres Gomez-Lobo - 67-97 Company Taxes in the European Union: Criteria and Options for Reform
by Sijbren Cnossen - 99-120 Financing regional government in the UK: some issues
by Laura Blow & John Hall & Stephen Smith
August 1996, Volume 17, Issue 3
- 1-19 The impact of compulsory competitive tendering on refuse collection services
by Stefan Szymanski - 21-38 Carbon taxation, prices and inequality in Australia
by Antonia Cornwell & John Creedy - 39-62 Should we subsidise childcare, and if so, how?
by Alan Duncan & Chris Giles - 63-89 Tax law: rules or principles?
by John Avery Jones CBE - 91-103 A note on the taxation of capital income in the Czech Republic and Poland
by Rachel Griffith
January 1996, Volume 17, Issue 2
- 37-64 Savings and wealth in the UK: evidence from micro-data
by James Banks & Sarah Smith
May 1996, Volume 17, Issue 2
- 1-36 The gender earnings gap: evidence from the UK
by Susan Harkness - 65-82 Policy instruments and greenhouse gas emissions from transport in the UK
by Melinda Acutt & John Dodgson - 83-101 Ageing and saving
by Richard Disney - 103-110 An update on the work of the Tax Law Review Committee
by Chris Davidson
February 1996, Volume 17, Issue 1
- 1-18 Profit-sharing regulation: an economic appraisal
by Colin Mayer & John Vickers - 19-35 Who pays business rates?
by Steve Bond & Kevin Denny & John Hall & William McClusky - 37-58 Fighting international tax avoidance
by Alfons Weichenrieder - 59-78 How much did working wives contribute to changes in income inequality between couples in the UK?
by Vani Borooah & Patricia McKee - 79-103 Earning and learning: educational policy and the growth of part-time work by full-time pupils
by Christian Dustmann & John Mickelwright & Najma Rajah & Stephen Smith - 105-112 Should the basic state pension be a contributory benefit?
by Paul Johnson & Gary Stears
November 1996, Volume 16, Issue 4
- 69-93 Pensioner income inequality
by Paul Johnson & Gary Stears
November 1995, Volume 16, Issue 4
- 23-68 Corporation tax: a survey
by Jack Mintz - 95-110 Modelling local government budgetary choices under expenditure limitation
by Alan Duncan & Peter Smith
January 1995, Volume 16, Issue 4
- 1-22 Regulation and redistribution in utilities
by Philip Burns & Ian Crawford & Andrew Dilnot
August 1995, Volume 16, Issue 3
- 1-18 Company dividends and taxes in the UK
by Steve Bond & Lucy Chennells & Michael Devereux - 40-54 Income, expenditure and the living standards of UK households
by Richard Blundell & Ian Preston - 55-80 The distribution of UK household expenditure, 1979-92
by Alissa Goodman & Steven Webb - 81-105 Competition in the British domestic gas market: efficiency and equity
by Ruth Hancock & Catherine Waddams Price - 126-126 A correction to ‘Improving work incentives in a means-tested welfare system: The 1994 Australian social security reforms’
by Peter Saunders
September 1995, Volume 16, Issue 3
- 19-39 Occupational pension schemes: prospects and reforms in the UK
by Richard Disney
January 1995, Volume 16, Issue 3
- 106-125 Tax policy reform: why we need microeconomics
by Richard Blundell
May 1995, Volume 16, Issue 2
- 1-20 Population ageing, public debt and sustainable fiscal policy
by Svend Erik Hougaard Jensen & Søren Bo Nielsen - 21-44 Tax incentives for R&D
by Rachel Griffith & David Sandler & John Van Reenen - 45-70 Improving work incentives in a means-tested welfare system: The 1994 Australian social security reforms
by Peter Saunders - 71-93 Subsidising consumer services: effects on employment, welfare and the informal economy
by Niels Fredriksen & Peter Hansen & Henrik Jacobsen & Peter Sørensen - 94-114 Bringing it all back home: alcohol taxation and cross-border shopping
by Ian Crawford & Sarah Tanner
May 1995, Volume 16, Issue 1
- 18-37 An analysis of indirect tax reform in Ireland in the 1980s
by David Madden
February 1995, Volume 16, Issue 1
- 1-17 On the European Union VAT proposals: the superiority of origin over destination taxation
by Ben Lockwood & David de Meza & Gareth Myles - 38-57 Taxation and household saving: reflections on the OECD report
by Mark H. Robson - 58-74 European air transport public service obligations: a periodic review
by Aisling Reynolds-Feighan - 75-89 Liberalisation and divestiture in the UK energy sector
by Richard Green & Catherine Waddams Price
January 1994, Volume 15, Issue 4
- 1-28 UK household cost-of-living indices, 1979-92
by Ian Crawford
November 1994, Volume 15, Issue 4
- 29-62 For richer, for poorer: the changing distribution of income in the United Kingdom, 1961-91
by Alissa Goodman & Steven Webb - 63-87 What happened to the wages of men since the mid-1960s
by Steve Machin & Amanda Gosling - 88-101 Current cost accounting: its role in regulated utilities
by Geoffrey Whittington - 102-118 Deregulation of conveyancing markets in England and Wales
by Frank H. Stephen & James H. Love & Alan A. Patterson - 119-135 Paying for public spending: is there a role for earmarked taxes?
by Margaret Wilkinson
August 1994, Volume 15, Issue 3
- 1-18 Achieving the Rio target: CO2 abatement through fiscal policy in the UK
by Terry Barker & Susan Baylis & Clare Bryden - 19-63 Taxation and savings: a survey
by Robin Boadway & David Wildasin - 64-86 Tax reform in the UK and changes in the progressivity of the tax system, 1985-95
by Christopher Giles & Paul Johnson - 87-108 Financing higher education: public choice and social welfare
by John Creedy - 109-128 Monetary policy in the UK
by Mervyn King - 129-139 Legislation for business: is it fit for public consumption?
by Malcolm Gammie
May 1994, Volume 15, Issue 2
- 1-18 Financial constraints and company investment
by Steve Bond & Costas Meghir - 19-43 Carbon taxes, consumer demand and carbon dioxide emissions: a simulation analysis for the UK
by Elizabeth Symons & John Proops & Philip Gay - 44-56 Household energy efficiency in the UK
by Vanessa Brechling & Stephen Smith - 57-73 The regressivity of a value added tax: tax credit method and subtraction method — a Japanese case
by Masayuki Tamaoka - 74-94 Water regulation: the periodic review
by Dieter Helm & Najma Rajah - 95-97 Water regulation: the periodic review — a response
by Ian Byatt - 98-104 Venture capital
by Philip Shirley
February 1994, Volume 15, Issue 1
- 1-23 Equivalence scales and public policy
by James Banks & Paul Johnson - 24-43 Retirement behaviour in Britain
by Richard Disney & Costas Meghir & Edward Whitehouse - 44-63 Making the most of council housing
by Steve Wilcox - 64-80 Tax reform and economic transition in the Czech Republic
by Christopher Heady & Najma Rajah & Stephen Smith - 81-98 Child Support, Income Support and lone mothers
by Paul Bingley & Elizabeth Symons & Ian Walker - 99-118 Dwarfs and giants in the 1980s: trends in the UK income distribution
by Stephen P Jenkins & Frank A Cowell - 119-123 The November 1993 Budget: Quo Vadis?
by Ken Etherington
November 1993, Volume 14, Issue 4
- 1-13 The water industry in Scotland - is franchising viable?
by Robert McMaster & John W Sawkins - 14-36 Women's incomes: past, present and prospects
by Steven Webb - 37-57 The economics of airport slots
by Ian Jones & Ivan Viehoff & Phillipa Marks - 58-73 Surplus ACT - a solution in sight?
by Harold Freeman & Rachel Griffith - 74-81 Surplus ACT
by Peter Lewis - 82-89 Surplus ACT - a practitioner's comment on the consultative document
by Edward Troup - 90-105 Increasing length and complexity of tax legislation - avoidable or inevitable?
by Jill C Pagan
August 1993, Volume 14, Issue 3
- 1-20 The impact on households of the 1993 budget and council tax
by Chris Giles & Michael Ridge - 21-44 Globalisation: the implications for tax policies
by Jeffrey Owens - 45-63 Radical tax reform in New Zealand
by Robert Stephens - 64-85 Reshaping social policy in New Zealand
by Jonathan Boston - 86-108 Distributional effects of household water charges
by Rajah, N & Smith, S - 109-130 Cheap rubbish? Competitive tendering and contracting out in refuse collection, 1981-88
by Stefan Szymanski - 131-140 Assessing the impact of tax changes
by Paul Johnson & Graham Stark
May 1993, Volume 14, Issue 2
- 1-14 Capital allowances and the impact of corporation tax on investment in the UK
by Steve Bond & Kevin Denny & Michael Devereux - 53-64 Train service co-ordination in a competitive market
by David Starkie - 65-73 Allocative efficiency and the proposed restructuring of British Rail
by Peter Else - 74-97 A guide to poverty statistics
by Christopher Giles & Webb, Steven - 98-116 Privatisation, joint production and the comparative efficiencies of private and public ownership: the UK water industry case
by E L Lynk - 117-127 Value added tax and holding companies: a major change of policy or a small problem of translation?
by Christopher Bates
February 1993, Volume 14, Issue 2
- 15-36 The welfare economics of tax co-ordination in the European Community : a survey
by Michael Keen
August 1993, Volume 14, Issue 2
- 37-52 The regulation of the gas industry: lessons from electricity
by Richard Green & David Newbery
February 1993, Volume 14, Issue 1
- 1-15 Structural deregulation and market entry: the case of financial services
by Hilary Ingham & Steve Thompson - 15-41 Optimal taxation as a guide to tax policy: a survey
by Chris Heady - 42-56 Tax expenditures: the case of occupational pensions
by Andrew Dilnot & Paul Johnson - 57-76 Welfare benefits in kind and income distribution
by Maria Evandrou & Jane Falkingham & John Hills & Julian Le Grand - 78-88 The UK moves from March to December Budgets
by Andrew Dilnot & Mark Robson - 89-94 Budgetary reform
by Stephen Dorrell - 95-106 Budgetary reform: the impact of a December Budget on the Finance Bill and the development of tax legislation
by Malcolm Gammie - 107-126 Changing tax for the self-employed
by Graeme Macdonald & Edward Whitehouse
January 1992, Volume 13, Issue 4
- 21-57 Taxation and the environment: a survey
by Stephen Smith
November 1992, Volume 13, Issue 4
- 1-20 What pension should the state provide?
by Andrew Dilnot & Paul Johnson - 58-70 Taxing imputed income from owner-occupation: distributional implications of alternative packages
by Tim Callan - 71-97 Housing subsidies, inequality and affordability: evidence from Glasgow
by Karen Hancock & Moira Munro - 98-127 Financing the European Community: a review of options for the future
by Stephen Smith - 128-138 Unacceptable discretion: countering tax avoidance and preserving the rights of the individual
by Edward Troup
January 1992, Volume 13, Issue 3
- 15-40 Labour supply and taxation: a survey
by Richard Blundell - 54-73 Local government finance and equalisation: the case of Ireland
by Ridge, M
August 1992, Volume 13, Issue 3
- 1-14 Public debt and pension policy
by Lans Bovenberg & Carel Petersen - 41-53 Towards a European social safety net?
by Tony Atkinson - 74-95 The regulation of product quality in the public utilities and the Citizen's Charter
by Laura Rovizzi & David Thompson - 96-111 Compulsory competitive tendering in the NHS: a new look at some old estimates
by Robin Milne & Magnus McGee - 112-125 National Insurance contributions: anomalies and reforms
by David Skinner & Mark Robson
February 1992, Volume 13, Issue 2
- 1-21 Need, equity and the NHS: the distribution of health care expenditure 1974-87
by Carol Propper & Richard Upward
May 1992, Volume 13, Issue 2
- 22-47 The tax dilemma of married women in Germany
by Paul Bernd Spahn & Helmut Kaiser & Thomas Kassella - 66-83 Environmental regulation: the Environment Agency proposal
by Dieter Helm - 85-95 The Ruding Committee Report: a personal view
by Franz Vanistendael - 96-107 The Ruding Committee report : an economic assessment
by Michael Devereux - 108-121 The harmonisation of corporate income taxes in Europe: the Ruding Committee Report
by Michael Devereux - 122-129 Tax Treatment of financial instruments in the UK: new treattment proposed by the Inland Revenue Consultative Document
by Stephen Edge
January 1992, Volume 13, Issue 2
- 48-65 The impact of excise duty changes on retail prices in the UK
by Paul Baker & Vanessa Brechling
October 1992, Volume 13, Issue 1
- 106-115 The taxation of trust income - back to first principles
by Robert Venables
February 1992, Volume 13, Issue 1
- 1-21 Lone mothers, family credit and paid work
by Andrew Dilnot & Alan Duncan - 22-37 The implications of a switch to locally varying business rates
by Kevin Denny & Ridge, M - 38-53 Personal pensions and the review of the contracting-out terms
by Richard Disney & Edward Whitehouse - 54-70 What price housing? Valuing 'voluntary transfers' of council housing
by Karen Gardiner & John Hills - 71-88 Time for mortgage benefits
by Steven Webb & Steve Wilcox - 89-105 Pool prices, contracts and regulation in the British electricity supply industry
by Dieter Helm & Andrew Powell - 116-121 Tax deductibility of finance lease rentals
by James Savory
November 1991, Volume 12, Issue 4
- 1-21 The proposed Council Tax
by John Hills & Holly Sutherland - 22-32 The take-up of means-tested benefits by working families with children
by Richard Dorsett & Christopher Heady - 33-55 A practical framework for the analysis of social security reform
by Andrew Dilnot & Webb, Steven - 56-68 A assessment of recent results on the tax treatment of labour inputs and intermediate goods
by Gareth Myles - 69-91 Pension splitting and divorce
by Heather Joshi & Hugh Davies - 92-108 The 364 economists: ten years on
by Sir Geoffrey Howe
August 1991, Volume 12, Issue 3
- 1-15 A general neutral profits tax
by Michael Devereux & Harold Freeman