Should the government raise capital gains tax in the Budget? What is the case for reforming capital gains tax? What are …

against public investment. This budget scoring process systematically underestimates the benefits of public investment and … fund public investment is amplified by a think tank, the Penn Wharton Budget Model (PWBM). The PWBM assumes that taxes and … debt have devastating effects on economic growth and assumes away much of the benefit of public investment. These strong …

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 …

This report highlights 10 key facts about UK tax and public finance policy that will underpin the choices faced by …

corporate tax base. …

tax. …

taxes on corporate income. We consider a number of tax systems which have been proposed, distinguishing them in two main … dimensions: the definition of what is to be taxed, and where it is to be taxed. We propose that a tax levied on economic rent …