There are strong reasons to radically reform how we currently tax the sources and uses of wealth; this includes reforming ...

The government has set itself a target to have 75% of five-year-olds reaching a good level of development by 2028.

I prove that, in a simple but general framework, expected pass-through is unchanged by the presence of focal pricing ...

In this paper, the authors ask what role taxation can or might play in reducing inequality in low and middle-income countries ...

The chancellor has to somehow reconcile tax and spending, but both her own Labour MPs and the Tory opposition are still ...

Our findings are based on rigorous analysis, detailed empirical evidence and in-depth institutional knowledge.

Objective analysis of economic policy is more important now than it has ever been. You can join our network and help improve ...

We study the effect of financial incentives on the adoption of electronic payment technology and on tax compliance by firms.

Our findings are based on rigorous analysis, detailed empirical evidence and in-depth institutional knowledge.

We examine the heterogeneous effect of corruption perception on tax morale across resource-rich and -poor countries in Africa ...

An assessment of the tax rises and spending increases proposed in the 2024 Liberal Democrat general election manifesto.

This report gives a high-level overview of tax policy across the period 2010 to 2024. An appendix summarises the main tax policy changes. There are some clear distinctions between the governments ...