doing so (by increasing tax rates and means-tested benefits, for example) they reduce the incentive for individuals to …, the tax and benefit system today is very different from the one that existed thirty years ago. In this paper we look at … how the tax and benefit system redistributed income and affected incentives to work in 2009-10, and at the effect of tax …

Accounts (ISAs). The tax treatment of these different vehicles and underlying assets varies widely and this can affect the … the tax treatment of different forms of saving, and further changes are currently under consideration. It is therefore … crucial to understand what the current tax regime and (actual and hypothetical) reforms imply for incentives to save in …

radical reform that would align tax rates across legal forms while protecting incentives to save and invest. Finally, we …

UK business investment is the lowest in the G7 and among the lowest in the developed world. Tax has a role to play in … shaping investment incentives, and the UK's corporate tax system is one of extremes. While the rate of corporation tax (19 … tax rates in the UK (a measure which accounts for the generosity of allowances as well as the headline rate) are middling …

The tax system treats funds that remain in a pension at death extremely favourably. Where an individual dies before age … 75, funds remaining in their pension escape income tax entirely - there was income tax relief when the money was paid … into the pension and no income tax when the money is taken out. Furthermore, any funds that remain in a pension at death …

We analyse the impact of the possible approaches to council tax reform set out in the Welsh Government's consultation … on "A fairer council tax". …

corporate tax base. …

How should pensions be taxed? We propose income tax and National Insurance reforms that would more evenly support … pension saving. Pensions are the biggest component of household wealth and are treated favourably by the tax system. That … means getting pensions tax design right matters. It matters for people's well-being in retirement, especially if it can …

'levelling up' agenda. The Freeports offer various tax and customs reliefs, simplified import and export procedures, enhanced …

Accounts (ISAs). The tax treatment of these different vehicles and underlying assets varies widely and this can affect the … the tax treatment of different forms of saving, and further changes are currently under consideration. It is therefore … crucial to understand what the current tax regime and (actual and hypothetical) reforms imply for incentives to save in …