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

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

The government’s original reform was set to save £5.5 billion in the short run (by 2029–30) and double that in the long run ...

We review whether, and to what extent, safety net spending affects child health, well-being and children's income in ...

This report examines how the government’s recent proposed welfare reforms affect incomes, insurance, and incentives to work ...

These changes more than halve the saving of the package of reforms, making the Chancellor’s already difficult Budget ...

There's significant speculation that some of the proposed disability benefit changes will be scaled back: we discuss some of ...

A response to the government's announcement that it will commit to spending 5% of national income on national security in ...

What was Sure Start, what impact did it have, and why does it still matter? We speak to Christine Farquharson and Ed Balls to ...

Reform UK's tax plans aim to attract wealthy migrants but raise concerns over revenue impact, domicile rules, and ...

The two documents published by the Scottish Government today – its Medium-Term Financial Strategy (MTFS) and Fiscal ...

The government has today published a long-awaited consultation on reform of the local government funding system in England.