Conventional in-work benefits or tax credits are now well established as a policy instrument for increasing labour supply and tackling poverty. A different sort of in-work credit is one where the payments are time-limited, conditional on previous receipt of welfare, and, perhaps, not...

With tightening public finances, land value capture (LVC) can be an attractive fiscal tool to finance ever-increasing demands for transport infrastructure. This paper begins by discussing the principles of LVC and individual LVC instruments in the context of infrastructure provision, with a...

Introduction -- Government's rationale for fiscal reform -- The UKCS fiscal regime prior to the fiscal review and the case for its reform -- The post-fiscal review reforms -- The new UKCS fiscal regime : a proposal for reform -- Conclusion -- Appendix I: Historical brent spot fob prices --...