Internal report cluster 1: Urban freight innovations and solutions for sustainable deliveries (2/4)

Technical report about sustainable urban freight solutions, part 2 of

Internal report cluster 1: Urban freight innovations and solutions for sustainable deliveries (3/4)

Technical report about sustainable urban freight solutions, part 3 of

Internal report cluster 1: Urban freight innovations and solutions for sustainable deliveries (1/4)

Technical report about sustainable urban freight solutions, part 1 of

Can more revenue be raised by increasing income tax rates for the very rich?

This Briefing Note discusses how much scope there is to raise revenue from the very rich by increasing income tax rates and assesses in detail the amount of revenue that is likely to be raised by the government's proposed reforms. It extends analysis presented in the 2009 IFS Green Budget and updates some calculations in a submission to the Mirrlees Review. It also discusses information recently released by HM Treasury and HM Revenue & Customs concerning their methodology for calculating how much revenue these reforms will raise. The Briefing Note shows that there is considerable uncertainty over the revenue that could be raised from the very rich by increasing income tax rates, both because we cannot be certain about the distribution of incomes above £100,000 and because we cannot be certain how those affected will respond to the tax increase. It goes on to discuss under what conditions the measures in PBR 2008 could yield as much revenue as the Treasury is forecasting

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 effect of the working families' tax credit on labour market participation

This Briefing Note compares five recent studies that have examined the labour market impact of the Working Families' Tax Credit and related reforms between 1999 and 2002

Data management in engineering

An introduction to computer based data management is presented with an orientation toward the needs of engineering application. The characteristics and structure of data management systems are discussed. A link to familiar engineering applications of computing is established through a discussion of data structure and data access procedures. An example data management system for a hypothetical engineering application is presented