Content
December 2024, Volume 45, Issue 4
- 459-482 Market concentration and productivity: evidence from the UK
by Anthony Savagar & Oluwaseun Aguda & Yannis Galanakis & Jingwei Wu - 483-500 Landfill tax and recycling
by Jordi Jofre‐Monseny & Pilar Sorribas‐Navarro - 501-519 Assessing income redistribution: what are the key analytic choices?
by Rafael Carranza & Brian Nolan - 521-541 Using tax records to correct for under‐representation of top income sources in surveys
by Marko Ledić & Ivica Rubil & Ivica Urban - 543-557 Is there a public sector earnings premium in UK healthcare?
by Melanie Jones & Ezgi Kaya - 559-581 Fiscal consolidation and voting: on the electoral costs of budgetary stability
by Santiago Lago‐Peñas & María Cadaval‐Sampedro & Ana Herrero‐Alcalde
September 2024, Volume 45, Issue 3
- 263-267 Changing inequalities in Europe and North America: part two
by James Banks & Richard Blundell & Antoine Bozio & Jonathan Cribb & David Green & James P. Ziliak - 269-283 Persistent low inequality despite compositional shifts in Austria
by Martin Halla & Andrea Weber - 285-308 Did Belgium withstand the storm of rising inequalities? Income inequality in Belgium, 1985–2020
by Bart Capéau & André Decoster & Bram De Rock & Jonas Vanderkelen - 309-323 What lies behind France's low level of income inequality?
by Antoine Bozio & Malka Guillot & Lukas Puschnig & Maxime Tô - 325-342 Labour market trends and income inequality in Germany, 1983–2020
by Maximilian Blömer & Elena Herold & Max Lay & Andreas Peichl & Ann‐Christin Rathje & Paul Schüle & Anne Steuernagel - 343-357 Labour market and income inequalities in the Netherlands, 1977–2022
by Egbert Jongen & Jim Been & Koen Caminada & Heike Vethaak - 359-375 Equally poorer: inequality and the Greek debt crisis
by Svetoslav Danchev & Georgios Gatopoulos & Niki Kalavrezou & Antonis Mavropoulos & Grigoris Pavlou & Nikolaos Vettas - 377-392 Inequality trends in a slow‐growing economy: Italy, 1990–2020
by Daniele Checchi & Tullio Jappelli & Immacolata Marino & Annalisa Scognamiglio - 393-414 Income and wage inequality in democratic Portugal, 1974–2020
by Carlos Oliveira - 415-428 To be or not to be (employed): two decades of fluctuating earnings and income inequality in Spain
by Brindusa Anghel & Laura Hospido & Julio Ortega & Ana V. Regil - 429-454 Education and inequality: an international perspective
by Patrick Bennett & Kelly Foley & David A. Green & Kjell G. Salvanes
June 2024, Volume 45, Issue 2
- 111-117 Changing labour market and income inequalities in Europe and North America: a parallel project to the IFS Deaton Review of Inequalities in the 21st century
by James Banks & Richard Blundell & Antoine Bozio & Jonathan Cribb & David Green & James P. Ziliak - 119-130 Canadian inequality over the last 40 years: common and contrary variations on universal themes
by Kelly Foley & David A. Green & W. Craig Riddell - 131-142 Labour market and income inequalities in the United Kingdom, 1968–2021
by Jonathan Cribb - 143-153 Income inequality in Ireland, 1987–2019
by Barra Roantree & Michelle Barrett - 155-171 Income inequality in the United States, 1975–2022
by Bradley L. Hardy & Elizabeth Krause & James P. Ziliak - 173-185 Inequality in Denmark, 1987–2021
by Søren Leth‐Petersen & Johan Sæverud - 187-204 Components of the evolution of income inequality in Sweden, 1990–2021
by Arizo Karimi & Charlotte Lucke & Mårten Palme - 205-224 Changing patterns of inequality in Norway: the roles of gender, education, immigration and unions
by Patrick Bennett & Kjell Salvanes - 225-241 Examining inequalities: from labour markets to social outcomes in Finland
by Tuuli Paukkeri & Terhi Ravaska & Marja Riihelä - 243-257 Family and career: an analysis across Europe and North America
by Luis Guirola & Laura Hospido & Andrea Weber
March 2024, Volume 45, Issue 1
- 7-19 What taxpayers, governments and tax economists do – and what they should do
by Joel Slemrod - 21-23 Comment on ‘What taxpayers, governments and tax economists do – and what they should do’
by Paul Johnson - 25-42 Beyond tax credits and the minimum wage: the challenge of labour market inequality
by Richard Blundell - 43-54 The unusual French policy mix towards labour market inequalities
by Antoine Bozio - 55-76 Willingness to pay for improved public education and public healthcare systems: the role of income mobility prospects
by Rasmus Wiese & Steffen Eriksen - 77-106 Unfunded mandates and taxation
by Hao Shi & Bing Ye
December 2023, Volume 44, Issue 4
- 315-315 A symposium on Understanding Society, the UK Household Longitudinal Survey: preface
by James Banks & Monica Costa Dias - 317-340 A symposium on Understanding Society, the UK Household Longitudinal Study: introduction
by Michaela Benzeval & Thomas F. Crossley & Edith Aguirre - 341-359 Sample composition and representativeness on Understanding Society
by Peter Lynn & Pablo Cabrera‐Álvarez & Paul Clarke - 361-376 Understanding Society: minimising selection biases in data collection using mobile apps
by Annette Jäckle & Jonathan Burton & Mick P. Couper - 377-397 Understanding Society: the income data
by Paul Fisher & Omar Hussein - 399-415 Understanding Society: health, biomarker and genetic data
by Michaela Benzeval & Edith Aguirre & Meena Kumari - 417-432 Using Understanding Society to study intergenerational wealth mobility in the UK
by Peter Levell & David Sturrock - 433-449 Financing UK democracy: a stocktake of 20 years of political donations disclosure
by Mirko Draca & Colin Green & Swarnodeep Homroy - 451-484 Saving by buying ahead: stockpiling in response to lump‐sum payments
by J. Michael Collins & Amrita Kulka
September 2023, Volume 44, Issue 3
- 225-227 Symposium: tax equity around the world – introduction
by James Banks & Anne Brockmeyer - 229-235 Globalisation, taxation and inequality
by Gabriel Zucman - 237-241 Tax equity around the world: a discussion
by Anne Brockmeyer & David Phillips - 243-245 Taxing high‐net‐worth individuals: experience from Indonesia
by Vedanth Nair & Mekar Satria Utama - 247-249 Progressive taxation in the face of inflation and instability: lessons from Argentina
by Roberto Arias & Vedanth Nair - 251-274 Twenty‐five years of income inequality in Britain: the role of wages, household earnings and redistribution
by Jonathan Cribb & Robert Joyce & Thomas Wernham - 275-298 Money matters: consumption variability across the income distribution
by Jonathan Fisher & Bradley L. Hardy - 299-307 On the marginal cost of public funds: the implications of charitable giving and warm glow
by Zhiyong An
June 2023, Volume 44, Issue 2
- 109-121 Is it time to reboot welfare economics? Overview
by Diane Coyle & Mark Fabian & Eric Beinhocker & Tim Besley & Margaret Stevens - 123-135 New approaches to measuring welfare
by Kristen Cooper & Mark Fabian & Christian Krekel - 137-150 Behavioural normative economics: foundations, approaches and trends
by Malte Dold - 151-160 Moral economics
by Samuel Bowles - 161-169 Teaching economics as though values matter
by Erik Angner - 171-188 Pension benchmarks: empirical estimation and results for the United States and Germany
by Christian Dudel & Julian Schmied - 189-216 More long‐term care for better healthcare and vice versa: investigating the mortality effects of interactions between these public sectors
by Francesco Longo & Karl Claxton & Stephen Martin & James Lomas
March 2023, Volume 44, Issue 1
- 5-8 Symposium: the global minimum tax – introduction
by Michael P. Devereux - 9-21 Empirical evidence on the global minimum tax: what is a critical mass and how large is the substance‐based income exclusion?
by Michael P. Devereux & Johanna Paraknewitz & Martin Simmler - 23-36 Pillar 2: tax competition in low‐income countries and substance‐based income exclusion
by Victoria J. Perry - 37-52 The use of accounting information in the tax base in the Pillar 2 global minimum tax: a discussion of the rules, potential problems, and possible alternatives
by Michelle Hanlon - 53-60 Reducing complexity and compliance costs: a simplification safe harbour for the global minimum tax
by Deborah Schanz - 61-84 A balance‐sheet approach to fiscal sustainability
by Eduardo Levy Yeyati & Federico Sturzenegger - 85-104 Value added tax non‐compliance in the car market
by Silvia Fedeli & Luisa Giuriato
December 2022, Volume 43, Issue 4
- 325-340 The gendered division of paid and domestic work under lockdown
by Alison Andrew & Sarah Cattan & Monica Costa Dias & Christine Farquharson & Lucy Kraftman & Sonya Krutikova & Angus Phimister & Almudena Sevilla - 341-363 Understanding the rising trend in female labour force participation
by Nicolas Hérault & Guyonne Kalb - 365-385 Projecting the fiscal impact of immigration in the European Union
by Michael Christl & Alain Bélanger & Alessandra Conte & Jacopo Mazza & Edlira Narazani - 387-403 Cash thresholds, cash expenditure and tax evasion
by Francesco Flaviano Russo - 405-419 Did subsidies included in the 2009 Stimulus Package encourage enrolment in COBRA?
by David M. Zimmer
September 2022, Volume 43, Issue 3
- 207-208 Symposium: perspectives on carbon taxes – introduction
by Monica Costa Dias & James P. Ziliak - 209-234 Border carbon adjustments: rationale, design and impact
by Michael Keen & Ian Parry & James Roaf - 235-263 Tax policies to reduce carbon emissions
by Stuart Adam & Isaac Delestre & Peter Levell & Helen Miller - 265-290 The socio‐economic gradient of cognitive test scores: evidence from two cohorts of Irish children
by David Madden - 291-319 Does labour income react more to income tax or means‐tested benefits reforms?
by Michaël Sicsic
June 2022, Volume 43, Issue 2
- 105-120 The decline of home‐cooked food
by Rachel Griffith & Wenchao (Michelle) Jin & Valérie Lechene - 121-149 Why a labour market boom does not necessarily bring down inequality: putting together Germany's inequality puzzle
by Martin Biewen & Miriam Sturm - 151-177 Reducing the income tax burden for households with children: an assessment of the child tax credit reform in Austria
by Michael Christl & Silvia De Poli & Janos Varga - 179-199 Intergenerational wealth transfers in Great Britain from the Wealth and Assets Survey in comparative perspective
by Brian Nolan & Juan C. Palomino & Philippe Van Kerm & Salvatore Morelli
March 2022, Volume 43, Issue 1
- 5-22 Who does and doesn't pay taxes?
by Arun Advani - 23-38 Reassessing the regressivity of the VAT
by Alastair Thomas - 39-61 Taxation of capital gains upon accrual: is it really more efficient than realisation?
by Giampaolo Arachi & Massimo D'Antoni - 63-78 Jobs and job quality between the eve of the Great Recession and the eve of COVID‐19
by Pascale Bourquin & Tom Waters - 79-95 The impact of management on hospital performance
by Miqdad Asaria & Alistair McGuire & Andrew Street
September 2021, Volume 42, Issue 3-4
- 389-395 Taxes on wealth: time for another look?
by Arun Advani & Helen Miller & Andy Summers - 397-430 The UK's wealth distribution and characteristics of high‐wealth households
by Arun Advani & George Bangham & Jack Leslie - 431-455 Public attitudes to a wealth tax: the importance of ‘capacity to pay’
by Karen Rowlingson & Amrita Sood & Trinh Tu - 457-483 The economic arguments for and against a wealth tax
by Stuart Adam & Helen Miller - 485-507 Ways of taxing wealth: alternatives and interactions
by Andy Summers - 509-537 Behavioural responses to a wealth tax
by Arun Advani & Hannah Tarrant - 539-563 Why were most wealth taxes abandoned and is this time different?
by Sarah Perret - 565-597 One‐off wealth taxes: theory and evidence
by Nick O'Donovan - 599-613 Who should pay a wealth tax? Some design issues
by Emma Chamberlain - 615-650 Valuation for the purposes of a wealth tax
by Stephen Daly & Helen Hughson & Glen Loutzenhiser - 651-675 Liquidity issues: solutions for the asset rich, cash poor
by Glen Loutzenhiser & Elizabeth Mann - 677-697 The costs of administering a wealth tax
by David Burgherr - 699-736 Revenue and distributional modelling for a UK wealth tax
by Arun Advani & Helen Hughson & Hannah Tarrant
June 2021, Volume 42, Issue 2
- 249-264 Preparing for a pandemic: spending dynamics and panic buying during the COVID‐19 first wave
by Martin O'Connell & Áureo de Paula & Kate Smith - 265-290 Limiting the distortionary effects of transaction taxes: Scottish stamp duty after the Mirrlees Review
by Daniel Borbely - 291-317 Labour supply responses to financial wealth shocks: evidence from Italy
by Renata Bottazzi & Serena Trucchi & Matthew Wakefield - 319-343 What drove income inequality in EU crisis countries during the Great Recession?
by Karina Doorley & Tim Callan & Michael Savage - 345-366 Redistribution and progressivity of the Italian personal income tax, 40 years later
by Massimo Baldini - 367-381 The impact of political representation on the provision of public goods and services
by Diloá Athias & Rodrigo Schneider
March 2021, Volume 42, Issue 1
- 7-7 Foreword
by James Cloyne & Monica Costa Dias & Matthias Parey & James Ziliak - 9-23 The Evolution of Mortality Inequality in 11 OECD Countries: Introduction
by James Banks & Janet Currie & Sonya Krutikova & Kjell G. Salvanes & Hannes Schwandt - 25-46 Inequality in Mortality: Updated Estimates for the United States, Canada and France
by Michael Baker & Janet Currie & Boriana Miloucheva & Hannes Schwandt & Josselin Thuilliez - 47-77 Mortality Inequality in England over the Past 20 Years
by James Banks & Sarah Cattan & Lucy Kraftman & Sonya Krutikova - 79-101 Diverging Mortality Inequality Trends among Young and Old in the Netherlands
by Marlies Bär & Bram Wouterse & Carlos Riumallo Herl & Tom Van Ourti & Eddy Van Doorslaer - 103-121 Inequality in Mortality in Spain
by Libertad González & Ana Rodríguez‐González - 123-145 Gender and Age Differences in Socio‐economic Inequalities in Total and Avoidable Mortality in Portugal: A Trend Analysis
by Cláudia Costa & Paula Santana - 147-170 Geographic Inequality in Income and Mortality in Germany
by Peter Redler & Amelie Wuppermann & Joachim Winter & Hannes Schwandt & Janet Currie - 171-191 Mortality Inequality in the Czech Republic
by Paola Bertoli & Veronica Grembi - 193-221 Income Inequality and Mortality: A Norwegian Perspective
by Aline Bütikofer & René Karadakic & Kjell G. Salvanes - 223-244 Mortality Inequality in Finland
by Kristiina Huttunen & Stefano Lombardi
December 2020, Volume 41, Issue 4
- 761-804 Far from Well: The UK since COVID‐19, and Learning to Follow the Science(s)
by Gus O'Donnell & Harry Begg - 805-827 The Income and Consumption Effects of COVID‐19 and the Role of Public Policy
by Suphanit Piyapromdee & Peter Spittal - 829-849 Devolving Skills: The Case of the Apprenticeship Grant for Employers
by Chiara Cavaglia & Sandra McNally & Henry G. Overman - 851-881 Parental Ethnic Identity and Child Test Scores
by Stuart Campbell & Ana Nuevo‐Chiquero & Gurleen Popli & Anita Ratcliffe - 883-903 The Persistence of the Gender Pay Gap in British Universities
by Jeff Frank - 905-921 Large Infrastructure Investments: Financing Mechanisms and Incentives in Decentralised Countries
by Jorge Valido
September 2020, Volume 41, Issue 3
- 489-492 The COVID‐19 Economic Crisis
by Abi Adams‐Prassl & James Cloyne & Monica Costa Dias & Matthias Parey & James P. Ziliak - 493-513 The Economics of Lockdown
by Timothy Besley & Nicholas Stern - 515-548 COVID‐19 and the US Safety Net
by Robert A. Moffitt & James P. Ziliak - 549-590 Lost Generations: Long‐Term Effects of the COVID‐19 Crisis on Job Losers and Labour Market Entrants, and Options for Policy
by Till von Wachter - 591-622 Furloughing
by Abi Adams‐Prassl & Teodora Boneva & Marta Golin & Christopher Rauh - 623-651 Work, Care and Gender during the COVID‐19 Crisis
by Claudia Hupkau & Barbara Petrongolo - 653-683 Inequalities in Children's Experiences of Home Learning during the COVID‐19 Lockdown in England
by Alison Andrew & Sarah Cattan & Monica Costa Dias & Christine Farquharson & Lucy Kraftman & Sonya Krutikova & Angus Phimister & Almudena Sevilla - 685-708 The Mental Health Effects of the First Two Months of Lockdown during the COVID‐19 Pandemic in the UK
by James Banks & Xiaowei Xu - 709-732 Disparities Old and New in US Mental Health during the COVID‐19 Pandemic
by Zachary Swaziek & Abigail Wozniak - 733-755 High‐Frequency Changes in Shopping Behaviours, Promotions and the Measurement of Inflation: Evidence from the Great Lockdown
by Xavier Jaravel & Martin O'Connell
June 2020, Volume 41, Issue 2
- 257-258 COVID‐19 and the Economy
by James Cloyne & Monica Costa Dias & Matthias Parey & James P. Ziliak - 259-289 COVID‐19 and Ethnic Inequalities in England and Wales
by Lucinda Platt & Ross Warwick - 291-319 COVID‐19 and Inequalities
by Richard Blundell & Monica Costa Dias & Robert Joyce & Xiaowei Xu - 321-336 Modelling the Distributional Impact of the COVID‐19 Crisis
by Cathal O'Donoghue & Denisa M. Sologon & Iryna Kyzyma & John McHale - 337-344 Recessions and Health: The Long‐Term Health Consequences of Responses to the Coronavirus
by James Banks & Heidi Karjalainen & Carol Propper - 345-356 The Wider Impacts of the Coronavirus Pandemic on the NHS
by Carol Propper & George Stoye & Ben Zaranko - 357-361 Could COVID‐19 Infect the Consumer Prices Index?
by Richard Blundell & Rachel Griffith & Peter Levell & Martin O'Connell - 363-369 The Impact of COVID‐19 on Share Prices in the UK
by Rachel Griffith & Peter Levell & Rebekah Stroud - 371-382 The Challenges for Labour Market Policy during the COVID‐19 Pandemic
by Monica Costa Dias & Robert Joyce & Fabien Postel‐Vinay & Xiaowei Xu - 385-410 Understanding Different Approaches to Benefit‐Based Taxation
by Robert Scherf & Matthew Weinzierl - 411-439 Tax Responses at Low Taxable Incomes: Evidence from Germany
by Simeon Schächtele - 441-482 Does Tax Evasion Affect Economic Crime?
by Amedeo Argentiero & Bruno Chiarini & Elisabetta Marzano
March 2020, Volume 41, Issue 1
- 7-38 Consumption and Wage Inequality in the US: The Dynamics of the Last Three Decades
by Neil Amin‐Smith & Orazio P. Attanasio - 39-63 Changes in Assortative Matching and Inequality in Income: Evidence for the UK
by Pierre‐André Chiappori & Monica Costa‐Dias & Sam Crossman & Costas Meghir - 65-100 Cognitive and Non‐Cognitive Impacts of High‐Ability Peers in Early Years
by Christopher Belfield & Imran Rasul - 101-127 The Trade‐Off between Insurance and Incentives in Differentiated Unemployment Policies
by Johannes Spinnewijn - 129-164 Disability Insurance: Theoretical Trade‐Offs and Empirical Evidence
by Hamish Low & Luigi Pistaferri - 165-197 What's on the Menu? Policies to Reduce Young People's Sugar Consumption
by Rachel Griffith & Martin O'Connell & Kate Smith & Rebekah Stroud - 199-219 Retirement and Healthy Eating
by Martina Celidoni & Chiara Dal Bianco & Vincenzo Rebba & Guglielmo Weber - 221-250 Health and Employment amongst Older Workers
by Jack Britton & Eric French
December 2019, Volume 40, Issue 4
- 433-444 IFS and the Future
by Paul Johnson - 445-449 Introduction to the Special Issue on the 50th Anniversary of IFS
by James Banks & James Cloyne & Monica Costa Dias & Matthias Parey & James P. Ziliak - 451-484 Empirical Microeconomics in Changing Times: A Reflection on 50 Years of IFS Research
by James Banks & Richard Blundell - 485-518 Relative Poverty in Great Britain and the United States, 1979–2017
by Robert Joyce & James P. Ziliak - 519-560 In‐Work Credits in the UK and the US
by Mike Brewer & Hilary Hoynes - 561-590 Have R&D Spillovers Declined in the 21st Century?
by Brian Lucking & Nicholas Bloom & John Van Reenen - 591-619 How Should Business Profit Be Taxed? Some Thoughts on Conceptual Developments During the Lifetime of the IFS
by Michael P. Devereux - 621-661 Medical Labour Supply and the Production of Healthcare
by Tom Lee & Carol Propper & George Stoye - 663-685 Financing Local Police Spending in England and Wales: Fiscal Federalism in Practice
by Rowena Crawford & Richard Disney & Polly Simpson
September 2019, Volume 40, Issue 3
- 275-299 Intergenerational Differences in Income and Wealth: Evidence from Britain
by Jonathan Cribb - 301-328 Retirement Behaviour in Austria: Effects of Incentives on Old‐Age Labour Supply
by Tibor Hanappi & Wolfgang Nagl - 329-373 Long‐Term Care Across Europe and the United States: The Role of Informal and Formal Care
by Daniel Barczyk & Matthias Kredler - 375-399 How to Handle the Fiscal Crisis in Greece: Empirical Evidence Based on a Survey of Economic Experts
by Martin Mosler & Niklas Potrafke & Markus Reischmann - 401-425 Evaluating the Stability of School Performance Estimates over Time
by Veronica Minaya & Tommaso Agasisti
June 2019, Volume 40, Issue 2
- 117-147 University Tuition Fees and High School Students’ Educational Intentions
by Michael Bahrs & Thomas Siedler - 149-173 The Impact of a Minimum‐Wage Increase on Temporary‐Contract Workers
by Seamus McGuinness & Paul Redmond - 175-210 The Stability of Tax Elasticities over the Business Cycle in European Countries
by Melisso Boschi & Stefano d'Addona - 211-237 Tax Deferral and Mutual Fund Inflows: Evidence from a Quasi‐Natural Experiment
by Giuseppe Cappelletti & Giovanni Guazzarotti & Pietro Tommasino - 239-270 Accounting of the German Statutory Pension Scheme: Balance Sheet, Cross‐Sectional Internal Rate of Return and Implicit Tax Rate
by Christoph Metzger
March 2019, Volume 40, Issue 1
- 5-18 Principles of Tax Design, Public Policy and Beyond: The Ideas of James Mirrlees, 1936–2018
by Richard Blundell & Ian Preston - 19-43 Public Support for Older Disabled People: Evidence from the English Longitudinal Study of Ageing on Receipt of Disability Benefits and Social Care Subsidy
by Ruth Hancock & Marcello Morciano & Stephen Pudney - 45-70 The Effect of the Recent Inheritance Tax Reform on Bequest Behaviour in Japan
by Yoko Niimi - 71-90 Fiscal Rules and Government Financing Costs
by António Afonso & João Tovar Jalles - 91-111 Slowing Fossil Fuel Extraction: A Role for Taxation of Exports, Capital Gains and Interest Income
by Creina Day & Garth Day
December 2018, Volume 39, Issue 4
- 549-553 Brexit: New Evidence and Policy Perspectives
by James Cloyne - 555-580 Brexit and Uncertainty: Insights from the Decision Maker Panel
by Nicholas Bloom & Philip Bunn & Scarlet Chen & Paul Mizen & Pawel Smietanka & Greg Thwaites & Garry Young - 581-623 The Economic Effects of Brexit: Evidence from the Stock Market
by Holger Breinlich & Elsa Leromain & Dennis Novy & Thomas Sampson & Ahmed Usman - 625-649 Off EU Go? Brexit, the UK Labour Market and Immigration
by Jonathan Wadsworth - 651-683 The UK's Participation in Global Value Chains and Its Implications for Post‐Brexit Trade Policy
by Pieter IJtsma & Peter Levell & Bart Los & Marcel P. Timmer - 685-706 Industrial Policy in the Context of Brexit
by Nicholas Crafts
September 2018, Volume 39, Issue 3
- 385-415 Life‐Cycle Expenditure and Retirees’ Cost of Living
by Rodrigo Lluberas - 417-453 Multi‐Factor Effective Corporate Taxation, Firms’ Mark‐Ups and Tax Incidence: Evidence from OECD Countries
by Salvador Barrios & Gaëtan Nicodème & A. Jesús Sánchez Fuentes - 455-487 The Employment and Earnings Gaps between Natives and Immigrants in the UK between 1981 and 2006
by Sara Lemos - 489-515 Zero‐Rating versus Cash Transfers under the VAT
by Marius van Oordt - 517-542 China's Abolition of the Agricultural Tax, Local Governments’ Responses and Economic Growth
by Hao Shi & Bing Ye
June 2018, Volume 39, Issue 2
- 213-240 Survey Under‐Coverage of Top Incomes and Estimation of Inequality: What is the Role of the UK's SPI Adjustment?
by Richard V. Burkhauser & Nicolas Hérault & Stephen P. Jenkins & Roger Wilkins - 241-264 Class Size at University
by Gervas Huxley & Jennifer Mayo & Mike W. Peacey & Maddy Richardson - 265-298 The Many Dimensions of Child Poverty: Evidence from the UK Millennium Cohort Study
by Andrew Dickerson & Gurleen Popli - 299-342 Housing and the Tax System: How Large Are the Distortions in the Euro Area?
by Serena Fatica & Doris Prammer - 343-364 Fighting Tax Evasion by Discouraging the Use of Cash?
by Giovanni Immordino & Francesco Flaviano Russo - 365-380 Land Tax Changes and Full Capitalisation
by Anne Kristine Høj & Mads Rahbek Jørgensen & Poul Schou
March 2018, Volume 39, Issue 1
- 5-38 How Taxes and Welfare Benefits Affect Work Incentives
by Mike Brewer & Jonathan Shaw - 39-63 Optimal Environmental Taxation with Capital Mobility
by Gregor Schwerhoff & Max Franks - 65-93 Who Receives Medicaid in Old Age? Rules and Reality
by Margherita Borella & Mariacristina De Nardi & Eric French - 95-120 Income Shifting in the Spanish Dual Income Tax
by Julio López‐Laborda & Jaime Vallés‐Giménez & Anabel Zárate‐Marco - 121-158 Academies 2 – The New Batch: The Changing Nature of Academy Schools in England
by Andrew Eyles & Stephen Machin & Olmo Silva - 159-187 Fiscal Decentralisation and Local Economic Growth: Evidence from a Fiscal Reform in China
by Guangrong Ma & Jie Mao - 189-206 Participation in Workplace Pension Schemes and the Effect of Provision: Evidence from the United Kingdom
by Bernardo Fonseca Nunes
March 2009, Volume 30, Issue 1
- 3-16 The Economics of a Temporary VAT Cut
by Thomas F. Crossley & Hamish Low & Matthew Wakefield - 17-30 The Economics of a Reduction in VAT
by Ray Barrell & Martin Weale