Striking the balance: Tax administration, enforcement and compliance in the 1990s ; the Institute for Fiscal Studies, sixth residential conference, 16 - 17 April 1993

This report of the 1993 IFS Residential Conference considers the administrative issues that face the tax system in the 1990s. Speakers dealt with the implications of the move to self-assessment, the adoption of a rulings procedure, tax appeals and general anti-avoidance rules. International aspects of tax administration and compliance were also considered

Setting savings free: Proposals for the taxation of savings and profits

The taxation of savings in the UK is in a mess and the IFS Capital Taxes Group, set up in 1987 and chaired by Malcolm Gammie of Linklaters & Paines, makes proposals which would considerably simplify the system. Its two principal proposals, which are outlined in this report, are for an extension of the current PEP and TESSA regimes to all personal savings and the introduction of an allowance for the cost of equity finance

The retreat from widening participation? : the National Scholarship Programme and new access agreements in English higher education

This article critically analyses the impact of reforms to the student financial support system in English higher education. Comparative analysis of financial support mechanisms and patterns of outreach engagement with groups underrepresented in higher education show a marked deterioration in the levels of cash support available and an increasingly focus on the brightest poor students (in the form of merit aid) at the expense of the generality of poorer students since the new support programme came into place. This can be seen as part of a wider policy shift away from generic widening participation to the targeting of specific cohorts to raise the attainment level of intakes or to meet recruitment shortfalls. The findings are located in a context of a (near) trebling of tuition fees, stagnation in overall student numbers and the promotion of market mechanisms, all of which can be seen as a challenge to the notion of social justice through the higher education system

Public Spaces Protection Orders: a critical policy analysis

Purpose: The purpose of this paper is to critically appraise the Public Spaces Protection Orders (PSPOs) policy that was introduced by the Anti-Social Behaviour, Crime and Policing Act (2014). Within a designated area assigned by the local council, PSPOs can prohibit or require specific behaviours to improve the quality of life for people inhabiting that space. Those who do not comply face a fixed penalty notice of £100 or a fine of £1000 on summary conviction. However, the practical and theoretical impact associated with the development of these powers has yet to be fully explored. Design/methodology/approach: Using Bannister and O’Sullivan’s (2013) discussion of civility and ASB policy as a starting point, we show how PSPOs could create new frontiers in exclusion, intolerance and criminalisation; as PSPOs enable the prohibition of any type of behaviour perceived to negatively affect the quality of life. Findings: Local councils in England and Wales now have unlimited and unregulated powers to control public spaces. We suggest this has the potential to produce localised tolerance thresholds and civility agendas that currently target and further marginalise vulnerable people, and we highlight street sleeping homeless people as one such group. Originality: There has been little academic debate on this topic. This article raises a number of original, conceptual questions that provide an analytical framework for future empirical research. We also use original data from Freedom of Information requests to contextualise our discussions

Who still dies young in a rich city? Revisiting the case of Oxford

There are substantial inequalities in mortality and life expectancy in England, strongly linked to levels of deprivation. Mortality rates among those who are homeless are particularly high. Using the city of Oxford (UK) as a case study, we investigate ward-level premature standardised mortality ratios for several three-year and five-year periods between 2002 and 2016, and explore the extent to which the mortality of people who become homeless contributed to any rise or fall in geographical inequalities during this period. Age–sex standardised mortality ratios (SMRs) for people aged under 65 years old, with and without deaths among the homeless population, were calculated using Office for National Statistics Death Registration data for England and Wales 2002−2016. Individuals who were homeless or vulnerably housed were identified using records supplied by a local Oxford homeless charity. We found that in an increasingly wealthy, and healthy, city there were persistent ward-level inequalities in mortality, which the city-wide decrease in premature mortality over the period masked. Premature deaths among homeless people in Oxford became an increasingly important contributor to the overall geographical inequalities in health in this city. In the ward with the highest SMR, deaths among the homeless population accounted for 73% of all premature deaths of residents over the whole period; in 2014–2016 this proportion rose to 88%. Homelessness among men (the vast majority of the known homeless population) in this gentrifying English city rose to become the key explanation of geographical mortality patterns in deaths before age 65 across the entire city, particularly after 2011. Oxford reflects a broader pattern now found in many places across England of increasing homeless deaths, widening geographical inequalities in life expectancy, and sharp increases in all-age SMRs. The answer to the question, “Who dies young in a rich, and in fact an even richer, place?” is – increasingly – the homeless

Student budgets and widening participation: Comparative experiences of finance in low and higher income undergraduates at a Northern Red Brick University

Drawing on a thematic analysis of longitudinal qualitative data (ntotal = 118), this article takes a “whole student lifecycle” approach to examine how lower and higher income students at an English northern red brick university variously attempted to manage their individual budgets. It explores how students reconcile their income—in the form of loans, grants, and bursaries—with the cost of living. Four arenas of interest are described: planning, budgeting, and managing “the student loan”; disruptions to financial planning; the role of familial support; and strategies of augmenting the budget. In detailing the micro‐level constraints on the individual budgets of lower and higher income undergraduates, the article highlights the importance of non‐repayable grants and bursaries in helping to sustain meaningful participation in higher tariff, more selective, higher education institutions. It also supports an emerging body of literature that suggests that the continuing amendments to the system of funding higher education in England are unlikely to address inequality of access, participation, and outcome

The Divisive Welfare State

An important tradition in social policy writing sees the welfare state as an agent of social cohesion against the conflicts of market capitalism. Social policy in the UK is now developing in a way that directly conflicts with this approach. This may signal the future direction of change in other countries, as crisis and slow growth limit available resources and governments become increasingly committed to neo-liberal and consolidation agenda. The 2010 Conservative-led Coalition and 2015 Conservative governments in the UK use social policy to exacerbate and embed social divisions as part of a project to achieve permanent cuts in welfare state spending without damaging their own electoral chances. This paper reviews the divisive welfare state policies in relation to taxation, benefits for working age people and for immigrants and between pensioners and non-pensioners because these groups cover much of welfare state activity and are currently salient in a way that gives the project political purchase. It goes on to argue that the divisions mask a further neo-liberal long-term project of reducing the proportion of national resources going to all recipients of social spending. In this sense we are all in it together

Regional pay? The public/private sector pay differential

This paper extends the debate on making public sector wages more responsive to those in the private sector. The way in which the public/private sector wage differential is calculated dramatically alters conclusions and far from there being substantial regional disparity in wages offered to public sector workers, any differences are predominantly concentrated in London and the South East where public sector workers are significantly disadvantaged relative to private sector workers. This has implications for staff recruitment and retention. Such findings question the need for regional market-facing pay but highlight the necessity to revisit the London-weighting offered to public sector workers