Policy area: Taxation

Reports

Black holes and consolidations

This report from UK think tank the Resolution Foundation previews the key decisions for the upcoming Budget. The upcoming Budget – which the Chancellor has already signalled will come with spending cuts and tax rises – is a pivotal moment for a Government looking to improve the mood music around its economic-policy agenda. This is...

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High streets at stake

This report from UK think tank the Social Market Foundation highlights the rise of Adult Gaming Centres and the case for reform. Adult gaming centres (AGCs) offer easy, up to 24-hour access to gaming machines such as slots and bingo. These centres are proliferating across the country, concentrated in the most deprived areas, at a...

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Taxing questions

This report from UK think tank the Fabian Society sets out how the chancellor can raise the revenue we need to invest in public services. The chancellor will have to make some difficult decisions ahead of the upcoming autumn budget. In particular, she faces a fiscal gap of over £20bn if she wants to stick...

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Splitting the bill

This report from UK think tank the Resolution Foundation examines how the government can help families with high energy bills. This briefing note looks into the drivers of Britain’s stubbornly high household energy bills and how reform of the costs added onto bills offers a route for helping families with the cost of living this...

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Growth from below: Poverty reduction beyond social protection in Nigeria

This report from UK think tank the Institute of Development Studies discusses poverty reduction beyond social protection in Nigeria. Agriculture and informal economies provide essential livelihoods in Nigeria, but they face challenges such as climate shocks, conflict, low investment, and financial exclusion. Resilience strategies include diversification, microfinance access and entrepreneurial ventures, but policy support is...

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Before the fall

This report from UK think tank the Resolution Foundation looks at distribution of household wealth in Britain and the impact on families. This report is the fourth in our series of ‘audits’ of households’ wealth, offering the most comprehensive assessment of wealth inequality in Britain. It comes against a backdrop of an unprecedented mix of...

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Expert roundtables: Insight summary

This report from UK think tank Carnegie UK summarises insights gained from expert roundtable discussions held in Glasgow, Cardiff, Newcastle and Belfast. In 2025 we hosted four roundtable discussions in Glasgow, Cardiff, Newcastle and Belfast. These sessions brought together experts in academia, business, economics, government, public policy and the third sector to grapple with some...

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Public perceptions of the UK tax system

This report from UK think tank Carnegie UK examines pubic perceptions of the UK tax system. This work seeks to address growing concerns about public disengagement with taxation policy and to better understand how people view the current UK taxation system, and its perceived complexities and discrepancies. The research focused on two key questions: What...

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Budgeting for Wellbeing: International approaches

This report from UK think tank Carnegie UK looks at how fiscal policy can be reimagined to prioritise and deliver improved wellbeing for people. Governments and societies across the globe are increasingly recognising the importance of improving the wellbeing of their citizens and making this the central goal of their economic and policy ambitions. At...

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Call of duties

This report from UK think tank the Resolution Foundation recommends a strategic approach to reforming the UK’s often-distortionary £1 trillion tax system. The upcoming Budget is likely to come with a significant downgrade to the fiscal outlook, with pressures from recent policy reversals, rising debt-interest costs, and a gloomier economic outlook. It is plausible that...

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The case for contribution

This report from UK think tank Labour Together looks at the ethics and expectation of contribution. This essay, by Labour Together’s chief policy adviser, Morgan Wild, argues that this Labour government should root itself in an ethic and expectation of contribution: the actions we take that make other people better off. This can be work,...

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Set for life

This report from UK think tank the Social Market Foundation looks at policies to boost the retirement savings of the self-employed. The low share of self-employed workers saving into private pensions and problematic saving behaviours amongst many who are, is leading to concerns that large numbers of self-employed workers are on track for inadequate retirement...

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The duty to differentiate

This report from UK think tank the Social Market Foundation examines how gambling tax reform can raise revenue for the government and save British horse racing. As the Government considers reshaping the way it taxes remote gambling, this report makes a compelling case against harmonising duties across betting and gaming. Instead, it argues for a...

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The tax era of development

This report from UK think tank the Institute of Development Studies looks at taxing smarter for equity, growth, and resilience. At a time of substantial uncertainty for global development, three things are clear. First, aid is retreating substantially, and probably permanently. Second, lower-income countries’ debt servicing costs are spiralling, and their ability to take on...

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Better off

This report from UK think tank the Fabian Society shows how the government can make people better off in highly challenging circumstances. At the next general election, ministers will be judged by Ronald Reagan’s famous question: “are you better off than you were?” When voters considered this question last year, they answered ‘no’ – and...

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