Fiscal & Taxation Publications
December 1, 2014
Published by EPICENTER on December 1, 2014
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The UK tax system is incoherent. Even ignoring benefits styled as tax credits and the withdrawal of child benefit, taxpayers can face seven different marginal rates of personal tax. In the long term, aiming for significantly lower levels of government spending could facilitate substantial marginal tax rate cuts, and the government should aim to return to a tax system with two, or preferably one, overall marginal rates of tax on income.
October 1, 2014
Published by IEM on October 1, 2014
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It is vital to understand that the impact of nutrition taxes on the consumption of nutritionally poor food is unclear and that there is a sizable risk of instituting additional constraints on the country’s economic activity without getting the expected public health benefits.
September 1, 2014
Published by IEA on September 1, 2014
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In practice it is impossible to distinguish between advertising that is intended to be persuasive and advertising that is intended to be informative. Persuasive advertising normally has information content and even basic information provided by a company about its products will normally be intended to make consumers more interested in the product.
September 1, 2014
Published by Timbro on September 1, 2014
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In the mid-1700s Europe and North America broke with thousands of years of economic stagnation. When power was spread around in society, countries began to experience sustained growth. It was also the birth of global income inequality, which continued to grow for about two centuries.
June 1, 2014
Published by EPICENTER on June 1, 2014
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The measures proposed by the European Commission are not suitable for achieving a single market in card payment services. On the contrary, the measures proposed by EC would be harmful. The regulations would have the greatest negative effect on consumers, who are likely to incur relatively higher card handling fees, and to lose part of discounts or incentives.
June 1, 2014
Published by IEA on June 1, 2014
Categories
Alcohol policy in Britain and many other countries aims to reduce per capita alcohol consumption in the belief that this will inevitably reduce heavy and harmful drinking. The cornerstone policies of this approach are advertising bans, licensing restrictions and higher taxes.