Options for a UK 'flat tax': some simple simulations

This Briefing Note analyses the effects of four possible flat tax systems for the UK: one that flattens the rate structure of income tax only, one that also flattens National Insurance contributions, and two that flatten the combined rate structure of income tax and tax credits (with and without flattening National Insurance contributions as well). In all cases, the tax base is left unchanged. The analysis is conducted for the working-age population only, and in all cases the reforms are designed to be revenue neutral under the strong assumption that people do not change their behaviour in response to the reforms. We examine the effects of the reforms on particular example families and on the overall distributions of income and work incentives

A survey of the UK tax system

This document provides an overview of the UK tax system, describing how each of the main taxes works and setting their current state into the context of the past 27 years

The colour of the narrow line Sy1-blazar 0324+3410

Aims. We investigate the properties of the host galaxy of the blazar J0324+3410 (B2 0321+33) by the analysis of B and R images obtained with the NOT under good photometric conditions. Methods: The galaxy was studied using different methods: Sersic model fitting, unsharp-masked images, B-R image and B-R profile analysis. Results: The images show that the host galaxy has a ring-like morphology. The B-R colour image reveals two bluish zones: one that coincides with the nuclear region, interpreted as the signature of emission related to the active nucleus, the other zone is extended and is located in the host ring-structure. We discuss the hypothesis that the later is thermal emission from a burst of star formation triggered by an interacting/merging process

Technology transfer - A selected bibliography

Selected bibliography on technology transfe

Film annotation system for a space experiment

This microprocessor system was designed to control and annotate a Nikon 35 mm camera for the purpose of obtaining photographs and data at predefined time intervals. The single STD BUSS interface card was designed in such a way as to allow it to be used in either a stand alone application with minimum features or installed in a STD BUSS computer allowing for maximum features. This control system also allows the exposure of twenty eight alpha/numeric characters across the bottom of each photograph. The data contains such information as camera identification, frame count, user defined text, and time to .01 second

Low emission zones: the likely effects on the freight transport sector

London’s air quality has improved over recent decades, but is still the worst in the UK. Road transport emissions play an important part in this pollution. A low emission zone (LEZ) would help to accelerate the introduction of cleaner vehicles, and reduce the numbers of older, more polluting vehicles operating in London. The survey work carried out indicates that there is support among goods vehicle operators for an LEZ in London, depending on the precise scheme definition. Operators would generally try to comply with LEZ regulations, with most companies either using technical approaches to ensure that their London vehicle fleet complied with the required emission standard or by redeploying vehicles with the appropriate emission standard from other locations

The merger boom: an overview

Consolidation and merger of corporations ; Corporations ; Public policy