This report shows the extent to which low pay and unemployment are related, the effects of periods out of work on future earnings and the degree to which low pay is a persistent phenomenon. Importantly it demonstrates the way in which a minimum wage might affect a much higher proportion of the...

A tax and benefit model is a computer program that calculates the effects of possible changes in the fiscal system on a sample of households. By using a sample which is representative of the population, such models allow users to make accurate inferences about the aggregate revenue implications...

This paper considers the development of tax policy in the UK over the last decade or so and assesses policy change against a low bar- consistency and coherence. While this government has followed some consistent policies- notably, in some aspects of corporation tax and in increasing the income...