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Institute for Fiscal Studies

Fiscal Studies

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Postal: The Institute for Fiscal Studies 7 Ridgmount Street LONDON WC1E 7AE
Phone: (+44) 020 7291 4800
Fax: (+44) 020 7323 4780
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Web page: http://www.ifs.org.uk
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2011, Volume 32, Issue 3

319-329 The Mirrlees Review
by Paul Johnson & Gareth Myles
331-359 The Mirrlees Review: Conclusions and Recommendations for Reform
by James Mirrlees & Stuart Adam & Timothy Besley & Richard Blundell & Stephen Bond & Robert Chote & Malcolm Gammie & Paul Johnson & Gareth Myles & James Poterba
361-373 Reflections on Tax by Design
by John Creedy
375-393 Reflections on the Mirrlees Review: An Australasian Perspective
by Chris Evans
395-414 Commentary on Tax by Design: The Mirrlees Review
by Roger Gordon
415-435 An Optimal Tax System
by Louis Kaplow
437-452 The Design of Capital Income Taxation: Reflections on the Mirrlees Review
by Christian Keuschnigg

2011, Volume 32

3-9 Public Investment and Cost‐Benefit Analysis in the European Union
by Massimo Florio & Gareth Myles
11-42 Public Investment under Fiscal Constraints
by Emanuele Bacchiocchi & Elisa Borghi & Alessandro Missale
43-71 Public Investment and Fiscal Performance in the New EU Member States
by Jan Hanousek & Evžen Kočenda
73-107 Social Discount Rates and Welfare Weights for Public Investment Decisions under Budgetary Restrictions: The Case of Cyprus
by David J. Evans & Erhun Kula
109-143 Shadow Wages for the EU Regions
by Chiara Del Bo & Carlo Fiorio & Massimo Florio
145-175 Cost–Benefit Indicators and Transport Programming
by Emile Quinet
179-186 Schools, Markets and League Tables
by Lorraine Dearden & Anna Vignoles
187-206 On Educational Performance Measures
by Alastair Muriel & Jeffrey Smith
207-224 Understanding Uncertainty in School League Tables
by George Leckie & Harvey Goldstein
225-244 The Effectiveness of English Secondary Schools for Pupils of Different Ability Levels
by Lorraine Dearden & John Micklewright & Anna Vignoles
245-261 Can School League Tables Help Parents Choose Schools?
by Rebecca Allen & Simon Burgess
263-278 Measuring School Value Added with Administrative Data: The Problem of Missing Variables
by Lorraine Dearden & Alfonso Miranda & Sophia Rabe‐Hesketh
279-295 Assessing Educational Effectiveness: Policy Implications from Diverse Areas of Research
by Herbert W. Marsh & Benjamin Nagengast & John Fletcher & Ioulia Televantou
297-316 Recent Developments in the Identification and Estimation of Production Functions of Skills
by Flávio Cunha

2010, Volume 31, Issue 3

289-311 The Economic Cost of Growing Up Poor: Estimating the GDP Loss Associated with Child Poverty
by Jo Blanden & Kirstine Hansen & Stephen Machin
313-340 Revenue Forecasting Practices: Differences across Countries and Consequences for Forecasting Performance
by Thiess Buettner & Bjoern Kauder
341-372 Does Social Capital Reduce Moral Hazard? A Network Model for Non-Life Insurance Demand
by Giovanni Millo & Giacomo Pasini
373-404 What Drives Fiscal Decentralisation? Further Assessing the Role of Income
by Philip Bodman & Andrew Hodge
405-452 Demographic Change and Pension Reform in Spain: An Assessment in a Two-Earner, OLG Model
by Alfonso R. Sanchez Martín & Virginia SanchezMarcos

2010, Volume 31, Issue 2

171-202 Opting for Opting-In? An Evaluation of the European Commission's Proposals for Reforming VAT on Financial Services
by Rita de la Feria & Ben Lockwood
203-225 The Saving Gateway: Implications for Optimal Saving
by Matthew D. Rablen
227-250 Unemployment, Government Spending and the Laffer Effect
by Ludger Linnemann
251-285 Fiscal Policy Shocks in the Euro Area and the US: An Empirical Assessment
by Pablo Burriel & Francisco de Castro & Daniel Garrote & Esther Gordo & Joan Paredes & Javier J. Pérez

2010, Volume 31, Issue 1

1-41 Assessing the Fiscal Costs and Benefits of A8 Migration to the UK
by Christian Dustmann & Tommaso Frattini & Caroline Halls
43-79 Tax and the Crisis
by Michael Keen & Alexander Klemm & Victoria Perry
81-120 Did the National Minimum Wage Affect UK Prices?
by Jonathan Wadsworth
121-150 The Value of Teachers' Pensions in England and Wales
by Richard Disney & Carl Emmerson & Gemma Tetlow
151-170 Interest Income Tax Evasion, the EU Savings Directive and Capital Market Effects
by Tina Klautke & Alfons J. Weichenrieder

2010, Volume 31

453-479 Corporate Tax Consolidation and Enhanced Cooperation in the European Union
by Leon Bettendorf & Albert Van Der Horst & Ruud A. De Mooij & Hendrik Vrijburg
481-507 Public Policy towards Food Consumption
by Rachel Griffith & Martin O'Connell
509-534 The UK National Minimum Wage in Retrospect
by Peter Dolton & Chiara Rosazza Bondibene & Jonathan Wadsworth
535-561 Revenue Elasticities in Complex Income Tax Structures: An Application to Spain
by John Creedy & José Félix Sanz‐Sanz

2009, Volume 30, Issue Special Issue on Measuring Consumption and Saving

303-307 Measuring Consumption and Saving: Introduction
by Thomas F. Crossley
309-337 Using Scanner Technology to Collect Expenditure Data
by Andrew Leicester & Zo� Oldfield
339-365 The Use of Scanner Data for Research into Nutrition
by Rachel Griffith & Martin O'Connell
367-390 Item Non-Response to Financial Questions in Household Surveys: An Experimental Study of Interviewer and Mode Effects
by Lothar Essig & Joachim K. Winter
391-417 Welfare Analysis with a Proxy Consumption Measure: Evidence from a Repeated Experiment in Indonesia
by Menno Pradhan
419-433 Experimental Tests of Survey Responses to Expenditure Questions
by David Comerford & Liam Delaney & Colm Harmon
435-459 Methodological Innovations in Collecting Spending Data: The HRS Consumption and Activities Mail Survey
by Michael Hurd & Susann Rohwedder
461-481 The Allocation of Expenditures within the Household: A New Survey
by Jens Bonke & Martin Browning

2009, Volume 30, Issue 2

139-177 Building Trust? Conditional Cash Transfer Programmes and Social Capital
by Orazio Attanasio & Luca Pellerano & Sandra Polanía Reyes
179-218 Would a Flat-Rate Tax Stimulate Entrepreneurship in Germany? A Behavioural Microsimulation Analysis Allowing for Risk
by Frank M. Fossen
219-246 Abolishing the Tax-Free Threshold in Australia: Simulating Alternative Reforms
by John Creedy & Nicolas Hérault & Guyonne Kalb
247-278 Measuring the Effective Tax Burden in the Real World
by Vito Polito
279-296 Contract Type and the Cost of Provision: Evidence from Maintenance Service Contracts
by Paul H. Jensen & Robin E. Stonecash

2009, Volume 30, Issue 1

3-16 The Economics of a Temporary VAT Cut
by Thomas F. Crossley & Hamish Low & Matthew Wakefield
17-30 The Economics of a Reduction in VAT
by Ray Barrell & Martin Weale
31-38 Assessing the Temporary VAT Cut Policy in the UK
by Richard Blundell
39-72 The Cyclical Reaction of Fiscal Policies in the Euro Area: The Role of Modelling Choices and Data Vintages
by Roberto Golinelli & Sandro Momigliano
73-101 What is the After-Tax Price of R&D? An Interstate Comparison
by Lolita Paff & Todd A. Watkins
103-133 Borrowing to Finance Public Investment? The 'Golden Rule of Public Finance' Reconsidered in an Endogenous Growth Setting
by Alexandru Minea & Patrick Villieu

2008, Volume 29, Issue 4

415-434 Has the Boom in Incapacity Benefit Claimant Numbers Passed Its Peak?
by Michael Anyadike-Danes & Duncan McVicar
435-465 Fiscal Decentralisation and Empowerment: Evolving Concepts and Alternative Measures
by Jameson Boex & Renata R. Simatupang
467-498 Keeping up or Falling behind? The Impact of Benefit and Tax Uprating on Incomes and Poverty
by Holly Sutherland & Ruth Hancock & John Hills & Francesca Zantomio
499-522 Analysing Tax-Benefit Reforms Using Non-Parametric Methods
by Carlo V. Fiorio
523-543 Attitudes towards Tax Levels: A Multi-Tax Comparison
by Henrik Hammar & Sverker C. Jagers & Katarina Nordblom

2008, Volume 29, Issue 3

329-345 Cost Liability and Residential Space Heating Expenditures of Welfare Recipients in Germany
by Katrin Rehdanz & Sven Stöwhase
347-386 Fiscal Forecasting: Lessons from the Literature and Challenges
by Teresa Leal & Javier J. Pérez & Mika Tujula & Jean-Pierre Vidal
387-411 Long-Term Effects of Fiscal Policy on the Size and Distribution of the Pie in the UK
by Xavier Ramos & Oriol Roca-Sagales

2008, Volume 29, Issue 2

167-196 Anticipating Tax Changes: Evidence from the Finnish Corporate Income Tax Reform of 2005
by Seppo Kari & Hanna Karikallio & Jukka Pirttilä
197-231 How Did the Elimination of the US Earnings Test above the Normal Retirement Age Affect Labour Supply Expectations?
by Pierre-Carl Michaud & Arthur van Soest
233-256 The Anticipated Capitalisation Effect of a New Metro Line on Housing Prices
by Claudio A. Agostini & Gastón A. Palmucci
257-284 Horizontal Inequity and Vertical Redistribution with Indirect Taxes: The Greek Case
by Georgia Kaplanoglou & David M. Newbery
285-325 The Effect of Financial Incentives on Labour Supply: Evidence for Lone Parents from Microsimulation and Quasi-Experimental Evaluation
by Lixin Cai & Guyonne Kalb & Yi-Ping Tseng & Ha Vu

2008, Volume 29, Issue 1

1-33 The Effects of EU Formula Apportionment on Corporate Tax Revenues
by Michael P. Devereux & Simon Loretz
35-73 Centralisation versus Decentralisation of Public Policies: Does the Heterogeneity of Individual Preferences Matter?
by Carlo Mazzaferro & Alberto Zanardi
75-87 Money for Science? The Impact of Research Grants on Academic Output
by Daniel Chudnovsky & Andrés López & Martín A. Rossi & Diego Ubfal
89-134 The Actuarial Balance Sheet for Pay-As-You-Go Finance: Solvency Indicators for Spain and Sweden
by María del Carmen Boado-Penas & Salvador Valdés-Prieto & Carlos Vidal-Meliá
135-163 Distributional Effects of Price Reforms in the Italian Utility Markets
by Raffaele Miniaci & Carlo Scarpa & Paola Valbonesi

2007, Volume 28, Issue 4

383-416 School Attendance and Skill Premiums in France and the US: A General Equilibrium Approach
by David de la Croix & Frédéric Docquier
417-436 Tax Sensitivity in Electronic Commerce
by Mark A. Scanlan
437-462 Fiscal Policy, Business Cycles and Economic Stabilisation: Evidence from Industrialised and Developing Countries
by Young Lee & Taeyoon Sung
463-495 Why Are Mothers Working Longer Hours in Austria than in Germany? A Comparative Microsimulation Analysis
by Helene Dearing & Helmut Hofer & Christine Lietz & Rudolf Winter-Ebmer & Katharina Wrohlich
497-522 Government Expenditures and Economic Growth: The Supply and Demand Sides
by Pak Hung Mo

2007, Volume 28, Issue 3

273-291 Technology, Productivity and Public Policy
by Rachel Griffith
293-342 Expenditure Reform in Industrialised Countries: A Case-Study Approach
by Sebastian Hauptmeier & Martin Heipertz & Ludger Schuknecht
343-365 Joint Taxation and the Labour Supply of Married Women: Evidence from the Canadian Tax Reform of 1988
by Thomas F. Crossley & Sung-Hee Jeon
367-377 When Taxation Changes the Course of the Year: Fiscal-Year Adjustments and the German Tax Reform of 2000-01
by Frank Blasch & Alfons J. Weichenrieder

2007, Volume 28, Issue 2

143-170 Understanding Pensions: Cognitive Function, Numerical Ability and Retirement Saving
by James Banks & Zoe Oldfield
171-203 Distributional Implications of Tax Relief on Voluntary Private Pensions in Spain
by José-Ignacio Antón
205-225 Business Optimism for Small, Medium and Large Firms: Does It Explain Investment?
by Ciaran Driver
227-249 Determinants of Bilateral Effective Tax Rates: Empirical Evidence from OECD Countries
by Simon Loretz
251-268 Making the Stability Pact More Flexible: Does It Lead to Pro-Cyclical Fiscal Policies?
by Michal Mackiewicz

2007, Volume 28, Issue 1

1-41 Indirect Taxes on International Aviation
by Michael Keen & Jon Strand
43-72 Apply with Caution: Introducing UK-Style In-Work Support in Germany
by Peter Haan & Michal Myck
73-101 Who Benefits from the Reform of Pension Taxation in Germany?
by Hans Fehr & Heinrich Jess
103-120 Is Government Expenditure Volatility Harmful for Growth? A Cross-Country Analysis
by Davide Furceri
121-139 Long- and Short-Term Cost Efficiency Frontier Evaluation: Evidence from Spanish Local Governments
by Victor M. Giménez & Diego Prior

2006, Volume 27, Issue 4

399-420 The Future of Capital Income Taxation
by Alan J. Auerbach
421-442 The Impact of a Conditional Cash Transfer Programme on Consumption in Colombia
by Orazio Attanasio & Alice Mesnard
443-471 Public Investment in Europe: Evolution and Determinants in perspective
by Aaron Mehrotra & Timo Välilä
473-512 The Impact of Children on Women's Paid Work
by Gillian Paull
513-534 The Effective Tax Burden of Companies and of Highly Skilled Manpower: Tax Policy Strategies in a Globalised Economy
by Christina Elschner & Lothar Lammersen & Michael Overesch & Robert Schwager

2006, Volume 27, Issue 3

253-280 The mobility of English school children
by Steve Machin & Shqiponja Telhaj & Joan Wilson
281-311 Economic capabilities, choices and outcomes at older ages
by James Banks
313-338 Financial expectations, consumption and saving: a microeconomic analysis
by Sarah Brown & Karl Taylor
339-371 Effects of family policy reforms in Norway: results from a joint labour supply and childcare choice microsimulation analysis
by Tom Kornstad & Thor O. Thoresen
373-395 Targeted interventions in healthcare: the role of facility placement
by Mercedes Fernández & Sebastián Galiani & Ernesto Schargrodsky

2006, Volume 27, Issue 2

127-155 Financial capital and taxation policy
by Richard Wood
157-182 Correlation and the Pension Protection Fund
by Paul Sweeting
183-203 Population ageing, fiscal pressure and tax smoothing: a CGE application to Australia
by Ross Guest
205-229 The potential impact of reforms to the essential parameters of the council tax
by Colin Jones & Chris Leishman & Allison M. Orr
231-250 The impact of second homes on local taxes
by Emilio Torres & J. Santos Domínguez-Menchero

2006, Volume 27, Issue 1

1-15 Taxation and Big Brother: information, personalisation and privacy in 21st century tax policy
by Joel Slemrod
17-46 Ethnic differences in birth outcomes in England
by Lorraine Dearden & Alice Mesnard & Jonathan Shaw
47-74 Economic instruments to improve UK home energy efficiency without negative social impacts
by Simon Dresner & Paul Ekins
75-98 The analysis of poverty data with endogenous transitions
by Simon Burgess & Carol Propper & Matt Dickson
99-123 Quantifying the costs of investment limits for Chilean pension funds
by Solange M. Berstein & Rómulo A. Chumacero

2005, Volume 26, Issue 4

423-470 Immigrants in the British labour market
by Christian Dustmann & Francesca Fabbri
471-489 Pricing pension insurance: the proposed levy structure for the Pension Protection Fund
by David McCarthy & Anthony Neuberger
491-511 Does Germany collect revenue from taxing the normal return to capital?
by Johannes Becker & Clemens Fuest
513-548 Early education and children's outcomes: low long do the impacts last?
by Alissa Goodman & Barbara Sianesi
549-575 Is a tax cut on cultural goods consumption actually desirable? A microsimulation analysis applied to Spain
by Juan Prieto-Rodriguez & Desiderio Romero-Jordán & José Felix Sanz-Sanz

2005, Volume 26, Issue 3

281-299 Public service broadcasting
by Mark Armstrong
301-333 Public sector decentralisation: measurement concepts and recent international trends
by Dan Stegarescu
335-370 Welfare to work, wages and wage growth
by Reamonn Lydon & Ian Walker
371-383 The New Deal for Young People five years on
by Giacomo de Georgi
385-419 Return and maturity relationships for treasury auctions: evidence from Turkey
by Hakan Berument & Eray M. Yucel

2005, Volume 26, Issue 2

139-167 The Pension Protection Fund
by David McCarthy & Anthony Neuberger
169-195 Fiscal consolidation and decentralisation: a tale of two tiers
by Julia Darby & V. Anton Muscatelli & Graeme Roy
197-224 The elasticity of marginal utility of consumption: estimates for 20 OECD countries
by David J. Evans
225-244 Affordability of household water and sewerage services in Great Britain
by John W. Sawkins & Valerie A. Dickie
245-275 Regional grants: are they worth it?
by Colin Wren

2005, Volume 26, Issue 1

1-3 Pension reform and the welfare of pensioners
by Frances Cairncross
5-34 Facing the age wave and economic policy: fixing public pension systems with healthcare in the wings
by David A. Wise
35-53 Private pension arrangements and retirement in Britain
by James Banks & Richard Blundell
55-81 Public pension reform in the United Kingdom: what effect on the financial well-being of current and future pensioners?
by Richard Disney & Carl Emmerson
83-118 Means testing and retirement choice in Europe: a comparison of the British and Danish systems
by James Sefton & Justin van de Ven & Martin Weale
119-135 Credible pensions
by Tim Besley & Andrea Prat

2004, Volume 25, Issue 4

367-388 Why has the UK corporation tax raised so much revenue?
by Michael Devereux & Rachel Griffith & Alexander Klemm
389-413 Testing the regulatory model: the expansion of Stansted airport
by David Starkie
415-437 The distributional impact of pension system reforms: an application to the Italian case
by Margerita Borella
439-466 An English assessment of Scotland’s education spending needs
by David King & Matthew Pashley & Rob Ball
467-518 Time discounting and of the cost of capital in government
by Michael Spackman

2004, Volume 25, Issue 3

11-22 Block Grant: Origins, Objects and Use
by Tony Travers
15-25 Real rates of return
by R. Hemming & J. A. Kay
47-57 Challenges to demand management
by M H Miller
249-277 Two Naked Emperors? Concerns about the Stability & Growth Pact and Second Thoughts about Central Bank Independence
by Willem H. Buiter
279-303 The Take-Up of Multiple Means-Tested Benefits by British Pensioners: Evidence from the Family Resources Survey
by Ruth Hancock & Stephen Pudney & Geraldine Barker & Monica Hernandez & Holly Sutherland
305-324 Targeting social assistance
by Bruce Bradbury
325-365 Designing Intergovernmental Fiscal Relations: Some Insights from the Recent Italian Reform
by Gaimpaolo Arachi & Alberto Zanardi

2004, Volume 25, Issue 2

107-128 Educational inequality: the widening socio-economic gap
by Steve Machin & Anna Vignoles
129-158 Inequality and two decades of British tax and benefit reform
by Tom Clark & Andrew Leicester
159-200 Ageing and the tax implied in public pension schemes: simulations for selected OECD countries
by Robert Fenge & Martin Werding
201-223 Poverty or preference: what do 'consensual deprivation indicators' really mean?
by Steve McKay
225-247 Redistributive impact of indirect tax reforms: Greece, 1988-2002
by Georgia Kaplanoglou & David Newbery

2004, Volume 25, Issue 1

1-25 Use of credit and arrears on debt among low-income families in the United Kingdom
by Sarah Bridges & Richard Disney
27-53 Do Welfare-to-Work Programmes Work for Long?
by David Greenberg & Karl Ashworth & Andreas Cebulla & Robert Walker
55-77 The Income Elasticity of Tax Revenue: Estimates for Income and Consumption Taxes in the United Kingdom
by John Creedy & Norman Gemmell
79-91 The Retail Price Index and the Cost-of-Living Index: testing for consistency in theory and practice
by Ian Crawford & Isabella Image
93-104 Compliance Costs for Personal Income Tax in a Transition Country: The Case of Slovenia
by Maja Klun

2003, Volume 24, Issue 4

387-426 Who Will Pay for Long-Term Care in the UK? Projections Linking Macro- and Micro-Simulation Models
by Ruth Hancock & Adelina Comas-Herrera & Raphael Wittenberg & Linda Pickard
427-449 Simplicity versus fairness in means testing: the case of civil legal aid
by Alexy Buck & Graham Stark
451-476 Ownership and Production Costs: Choosing between Public Production and Contracting-Out in the Case of Swedish Refuse Collection
by Henry Ohlsson
477-499 Distributional Implications of Environmental Taxation in Denmark
by Henrik Klinge Jacobsen & Katja Birr-Pedersen & Mette Wier
501-521 The Performance of the Foreign-Owned Sector of UK Manufacturing: Some Evidence and Implications for UK Inward Investment Policy
by Max Munday & Michael J. Peel & Karl Taylor

2003, Volume 24, Issue 3

237-274 Fiscal Decentralisation and Economic Growth in High-Income OECD Countries
by Ulrich Thießen
275-315 Comparing Investments in New Transport Infrastructure: Roads versus Railways?
by Luisa Affuso & Julian Masson & David Newbery
317-339 Measuring Housing Subsidies: Distortionary and Distributional Effects in the Netherlands
by Harry ter Rele & Guido van Steen
341-359 Tax Structures and FDI: The Deterrent Effects of Complexity and Uncertainty
by Kelly Edmiston & Shannon Mudd & Neven Valev
361-381 An Economic Analysis of the UK Landfill Permits Scheme
by Michael Barrow

2003, Volume 24, Issue 2

120 Symposium on Welfare Reform under the Labour Government: Part II
by Editorial note
121-151 Social Security Design in the UK: What is optimal?
by James Sefton
153-166 Citizenship and Social Security
by Raymond Plant
167-195 Increasing support for those on lower incomes: is the Saving Gateway the best policy response?
by Carl Emmerson & Matthew Wakefield
197-234 Does privatisation matter? The long-term performance of British Telecom over 40 years
by Massimo Florio

2003, Volume 24, Issue 1

1-21 The Role of the Personal Tax System in Old-Age Support: A Survey of 15 Countries
by Gordon Keenay & Edward Whitehouse
23-43 The distribution of wealth of older self-employed Britons
by Simon C. Parker
45-71 The Distribution of Public Expenditure across the UK Regions
by Iain McLean & Alistair McMillan
73-96 Tax Amnesties and Income Tax Compliance: The Case of Spain
by Julio López-Laborda & Fernando Rodrigo
97-114 The analysis of welfare effects of an environmental product tax: an application to the taxation of car tyres in Hungary
by Ibon Galarraga & Anil Markandya

2002, Volume 23, Issue 4

447-462 Pot of gold or winner's curse? An event study of the auctions of 3G mobile telephone licences in the UK
by John Cable & Andrew Henley & Kevin Holland