Policy area: Taxation

Reports

Farewell Non-Doms

This report from UK think tank the Adam Smith Institute looks at how non-dom reforms can damage Britain’s finances. A new paper from the Adam Smith Institute (ASI), entitled Farewell Non-Doms: How Non-Dom reforms can damage Britain's finances, reveals the economic cost of scrapping the non-dom status. Its research suggests that if this policy was...

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Low capital gains tax is not a sensible way to support entrepreneurs

This report from UK think tank IPPR argues that raising Capital Gains Tax is the fairest way to generate revenue for fixing our public services. Raising Capital Gains Tax in the upcoming budget is the fairest way to generate revenue for fixing our public services. It won’t affect working people, nor will it discourage entrepreneurship,...

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Fiscally responsible

This report from UK think tank the Social Market Foundation examines the case for reforming remote gaming duty. Online casino gaming is currently undertaxed by the UK - compared to other sectors and other countries. Ahead of the Autumn Budget 2024, this report makes the case for increasing the tax on online casino gaming, and...

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Great expectations in hard times?

This report from UK think tank the Resolution Foundation will preview the big decisions for the Chancellor in the new Government’s first Budget. In this briefing note, we put the big decisions faced by Chancellor in the new Government’s pivotal first Budget into context, discussing the new – and old – spending pressures faced, how...

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How does the OBR estimate the demand impact of government policies?

This report from UK think tank the Institute for Government explores the role of fiscal multipliers in economic forecasting. It is important for the government to get as clear an idea as possible of how any measures it announces at fiscal events – budgets and spending reviews – might impact the economy, and to what...

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Budgeting better: How the UK could start to improve its fiscal framework and boost growth

This report from UK think tank IPPR considers how to work towards a better and more comprehensive fiscal framework. The new Labour government’s growth mission is to make the UK the fastest growing economy in the G7. But growth is low, and UK is at the bottom of the G7 for investment, and the plans...

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Breaking Blue: Why the Conservatives suffered a catastrophic election defeat and the route back

This report from UK think tank Onward examines why the Conservatives suffered a catastrophic election defeat and the route back. Breaking Blue, the largest UK post-election study of its kind, reveals the short, medium, and longer-term causes of the historic outcome and the route back to power for the centre-right. In a major collaboration with...

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Overton window

This report from UK think tank the Adam Smith Institute looks at policies for a better Britain. This discussion paper stands back from the constant cut-and-thrust and point-scoring of everyday politics to examine what a better Britain might look like if some of its problems were addressed by imaginative and long-term solutions. As it shows,...

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Our greatest asset: the final report of the IPPR Commission on Health and Prosperity

This report from UK think tank IPPR central contention contends that better health is Britain's greatest untapped route to prosperity. The nation’s health challenges have reached historic proportions, and change is needed. Led by an understanding that the boldest health reforms only come when there is a strong social and economic case for them, this...

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Addressing the local authority financial crises

This report from UK think tank City-REDI seeks to provide local governments with the evidence to make better policy decisions. There is increasing concern about the financial viability of some local authorities with estimates by the Local Government Association (LGA) suggesting that councils in England are facing a funding gap of £4 billion. Councils have...

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Revenue and reform

This report from UK think tank the Resolution Foundation explores some of the tax policy choices that may face the new Chancellor. Ahead of Autumn Budget 2024, this report explores some of the tax policy choices that may face the new Chancellor, and sets out what reforms could best raise revenue while also improving the...

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Tuition tensions: labour markets and education taxes

This report from UK think tank the Adam Smith Institute looks at tuition tensions between labour markets and education taxes. Author Maxwell Marlow has looked at the evidence on what happens when people experience a similar wealth gain, for example when they inherit money, or win the lottery. This backs up the ASI’s concern that...

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Still collecting dust

This report from UK think tank the Centre for Social Justice looks at ensuring fairness in council tax collection. In 2021, debt advisers and enforcement agencies – convened by the Centre for Social Justice – came together in partnership to create the Enforcement Conduct Board (ECB), a new voluntary oversight body. Since then, the Board...

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How to run the next multi-year spending review

This report from UK think tank the Institute for Government says that Labour's missions need a reformed spending review process. The approach taken in recent spending reviews is not up to the job of achieving Labour’s missions. This report shows how the existing process fails to align government spending with strategic priorities and long-term value...

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Taxing mobile money in Africa: risk and reward

This report from UK think tank the Institute of Development Studies looks at the risk and reward of taxing mobile money in Africa. Mobile money is a booming industry in Africa, with potential benefits for economic development and financial inclusion. Facing strong fiscal headwinds, a growing number of African countries have introduced taxes on mobile...

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