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Philip Booth
31 March 2015
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The Christian group Care has regularly published a report on the taxation of families in Britain and other developed countries. Its last report concluded that single-earner married couples...
Kristian Niemietz
30 March 2015
8 comments

There has been a lot of speculation about where the Conservatives’ headline £12bn of welfare savings should come from. I suspect that the party’s unwillingness to provide any...
Tom Packer
26 March 2015
1 comment

In all the sound and fury of the coming election, it’s important not to forget the areas where the parties agree. This includes support for much greater “localism” and devolution of...
Andrew Lilico
24 March 2015
2 comments

Dr Andrew Lilico, member of the IEA’s Academic Advisory Council, writes for CapX:   Paul Krugman once did something or other quite good on the economics of trade, winning him the Nobel...
Kristian Niemietz
19 March 2015
2 comments

Given the proximity to the election, most commentators predicted a 'Budget of giveaways', full of populist gimmicks. Judged against that expectation, the actual Budget was relatively sensible...
Philip Booth
18 March 2015
2 comments

Whenever we approach a General Election or Budget, the competition for the daftest tax policy idea is always intense. The current front-runner is probably the proposal to largely exempt houses from...
Ryan Bourne
17 March 2015
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It's a well-known saying that “turkeys don’t vote for Christmas”. So calling for George Osborne to take to the despatch box tomorrow and announce that he’s abolishing...
Ryan Bourne
11 March 2015
1 comment

We should have called 2010 ‘The Phoney Election’. Right up until polling day, our wannabe political leaders were debating the desirability of £6 billion worth of ‘efficiency...
Philip Booth
27 February 2015
4 comments

The Greens have a radical policy agenda which would, if implemented, probably involve a huge transfer of power from the people to the state. The Greens must, however, be given credit for clearly...
Philip Booth
13 February 2015
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Those who wish to cut government arts funding are often branded ‘philistines’. But there is a difference between appreciating the arts and believing that the state should support the arts...
Ryan Bourne
12 February 2015
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‘Dear chief secretary, I’m afraid to tell you there’s no money left’. That twelve-word note left in the Treasury from Liam Byrne, Labour’s former Chief Secretary to the...
Ryan Bourne
27 January 2015
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If ‘tax avoidance’ is the answer, what is the question? For many years it might have been: ‘what subject excites only a small number of tax lawyers and HMRC officials?’ But in...
David B. Smith
21 January 2015
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This article is based on David B. Smith’s Politeia paper ‘The UK Government Spending Ratio: Back to the 1930s?’.   Some politicians have asserted that Britain’s...
Ryan Bourne
6 January 2015
2 comments

Friday 19 December 2014 was a happy day for many Londoners, marking their last in the office before Christmas. Yet amid all the festivities, you’d have been forgiven for missing something...
Ryan Bourne
29 December 2014
9 comments

The fallout from the Autumn Statement has mainly revolved around one Office for Budget Responsibility (OBR) graph and the words of an excitable BBC journalist. The now infamous ‘Chart 1.1...
Philip Booth
9 December 2014
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Britain has just celebrated ‘Small Business Saturday’. Perhaps yesterday should have been declared ‘Multinational Monday’. Multinationals are often the engine of poverty...
Kristian Niemietz
4 December 2014
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When Chancellor George Osborne spoke about 'aggressive tax planning' in his Autumn Statement speech, I couldn't help the image of 'Irwin R. Shyster' from creeping up in my mind....
Philip Booth
3 December 2014
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It is often suggested that the House of Commons is rather like a football ground and, if I had been there today, I would have thought about starting the above chant, common at football matches, at 12...
Ryan Bourne
2 December 2014
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One hundred and fifty five. That’s the really significant number for those following tomorrow’s Autumn Statement. It’s nothing to do with how much the UK government is borrowing. In...
Philip Booth
28 November 2014
3 comments

Alvin Rabushka is often described as the father of the flat tax. His work inspired the adoption of flat-tax systems in many of the former communist countries of central and eastern Europe. This...