Taxation

By Various Authors

The Intergenerational Commission was convened by the Resolution Foundation to explore questions of intergenerational fairness that have risen up the…

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By Adam Corlett

Over the past 18 months, research for the Intergenerational Commission has illustrated how the assumption that each generation will do…

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By  Neil Amin-Smith; David Phillips; Polly Simpson

The business rates retention scheme (BRRS) means that councils bear a proportion of the real-terms change in business rates revenues…

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By Luke Murphy; Charlotte Snelling; Alfie Stirling

Council tax is considered by many to be in the ‘too difficult to touch’ box when it comes to reform.…

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By Laura Gardiner; Adam Corlett

Over the past 18 months, research for the Intergenerational Commission has illustrated how the assumption that each generation will do…

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By Grace Blakeley

Over the last decade a substantial reduction in the effective rate of corporation tax has been accompanied by a rise…

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By Alfie Stirling

This policy paper sets out a mechanism for improving the progressivity, efficiency and revenue raising potential of income taxes in…

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By Otto Lehto

The idea of a universal basic income (UBI) is that the state should give to all citizens (or residents) a…

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By Jacob Lundberg

As a general rule, local governments are exempt from VAT in the EU. Thus, VAT is not payable on the…

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