Income taxes are never far from the centre of the UK’s national debate. This time last year, the Chancellor, Phillip Hammond, was preparing seemingly dry reforms to national insurance contributions...
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Expert comment
Economy
Commission on Economic Justice
In 2017, the Scottish Parliament unanimously passed legislation to introduce statutory targets in order to reduce child poverty and create a new Poverty and
Inequality Commission in Scotland. By...
Publication
Report
Economy
Families
Young people
IPPR Scotland
This policy paper sets out a mechanism for improving the progressivity, efficiency and revenue raising potential of income taxes in the UK. It proposes a major reform of the current system, with two...
Publication
Briefing
Economy
Commission on Economic Justice
IPPR
Summary:
Income tax increases proposed in Scotland necessary and welcome
Income tax cuts on lower earnings not a good way of helping the poorest households or reducing poverty...
Blog post
Long read
Budget
IPPR Scotland
Economy
Last week the Chancellor announced a ‘crackdown’ on companies that don’t pay tax in the UK. From April 2019, companies will have to pay a withholding tax on royalty payments they make to their...
Blog post
Long read
Economy
Think tankers, for example at the Institute for Fiscal Studies, the Resolution Foundation and IPPR, often like to use ‘distributional analysis’ to assess the impacts of policy on households, and...
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Expert comment
Economy
Commission on Economic Justice
It’s been a little over two days since the Prime Minister, Theresa May, announced a snap general election. But already the parties have begun to set out their stalls for the coming debate.
In a...
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Economy
Expert comment
In a brief mention in today’s Autumn Statement the Chancellor confirmed the increase in the personal tax allowance to £12,500 and the threshold for the higher rate to £50,000 by the end of the...
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Economy
Expert comment
Budget
The government’s plans to hand over 100 per cent of business rates revenue to local authorities (LAs) currently risks failing on its objective to grow local economies. Richer LAs will receive...
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Expert comment
Economy
This report sets out our analysis of the new 100-per-cent retained business rates scheme, based on the government's statements to date, and our recommendations for an alternative system that more...
Publication
Economy
Business
Report