Tax

By Rachel Statham; Russell Gunson

The Scottish government begins the budget process for Scotland on 12 December 2018, publishing its draft budget for 2019/20. This…

By Carys Roberts; Grace Blakeley; Luke Murphy

The UK is a wealthy nation but that wealth is very unevenly distributed. This has negative implications for both economic…

By Daniel Mahoney

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

By Scott Corfe

Our main focus in this report has been to identify the initial acquisition costs of nationalisation. This is the Social…

By Matt Whittaker

Britain is seven years into a prolonged period of fiscal consolidation, in which constraints on public spending have been the…

By Daniel Mahoney; Tim Knox

Softening overall fiscal plans would be ill-advised. Yet there is scope to re-gear the Government’s priorities towards more intergenerational fairness.…

By Nigel Keohane

The UK’s employment and tax rules no-longer work and they increasingly sit at odds with our diverse and flexible labour…

By David Finch

Our pre-election series of briefing notes have so far centred on the main parties’ approaches to deficit reduction and to…

By Adam Corlett

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

By Professor Philip Booth

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