Taxation

By Adam Corlett

There is much that is unusual about the 2017 general election, from its surprise announcement to the dominance of a…

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By Daniel Mahoney

Statistics out this week show that onshore corporation tax receipts have increased by 44% since 2011-12, rising from £34bn to…

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By Professor Philip Booth

Significant reforms of land and property taxes, inheritance tax and capital gains taxes should be an explicit aim of any…

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By Christopher Snowdon

The UK’s system of alcohol duty is both excessive and irrational. Duty collected on alcohol exceeds the costs incurred to…

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By Alexander Fritz Englund; Jacob Lundberg

High marginal effective tax has a negative effect on work incentives by disconnecting the private and social returns to economic…

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