from import duties and direct taxes upon their incomes and wealth. Since total tax revenues depended on rates of tax levied … upon the volume of goods and services assessed to tax, economic forces which affected private expenditures in general, or … the demand and supply for taxed goods in particular, influenced the level of Exchequer receipts. Most tax revenue came …

cash demands of the tax system. ‘Natural’ commerce and Smithian growth scarcely existed, since there was no surplus after …

. This is modified by using tax data to allocate non-wage income across regions. The results suggest that the coefficient of …

adjusted. Thisadjustment consists of designing the income tax schedule that, given the expenditurepolicy, achieves consensus … among the population. The model determines theconsensus income tax schedule, the composition of public expenditure and the …-rich bias in public expenditure, and positively ornegatively related to the marginal income tax, depending on substitutability …

This paper analyses three options for financing higher education:• Tax funding, as proposed by the Liberal Democrats … and, more recently, the Tories.• Tax funding plus upfront charges, as at present.• Tax funding plus deferred charges, as …

system, tax reliefs, and women. Agulnik’s analysis ofthe redistributive effects of the State Second Pension (SSP) shows that … Stakeholder pensions. While there are good reasons forthe proposed £3,600 limit to tax relief on contributions, the retention …

maintenance of the welfare state, not as adead-weight burden. It sets recent developments in the UK tax ratio in thecontext of … effects of both tax andspending. It then discusses tax and transfer policy since the change ofgovernance in May 1997 in the … thefour Labour Budgets since July 1997 with those which would have resultedfrom simply indexing the April 1997 tax and social …

Government support of private (occupational and personal) pensionsthrough the system of tax reliefs is large: between … statistical comparisons of the distributionalimpact of the present system and three alternative versions of the tax …-creditscheme. An appendix discusses the methodology for calculating the costof pension tax reliefs over time.[...] …