Tax Strategy and Government Policy
What principles should shape the tax system? This briefing paper examines what can be learnt from research and policy.
Covid-19 status certification
Covid-19 status certification has been proposed as a means of reducing the risk of transmitting the Covid-19 virus in a number of settings. This briefing explores the Government's policy on certification. It also provides discussion on the scientific evidence and other issues associated with the use of certification.
Coronavirus: Self-isolation and Test and Trace Support Payments
This Library Briefing answers frequently asked questions about self-isolation and Test and Trace Support Payments for low-income workers.
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Research Briefing
Coronavirus: Self-Employment Income Support Scheme
To support the self-employed through the coronavirus outbreak the Government has introduced the Self-Employment Income Support Scheme (SEISS).
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Research Briefing
Budget 2021: personal allowance & higher rate threshold
In the 2021 Budget the Chancellor Rishi Sunak announced that the income tax personal allowance and the higher rate threshold would be frozen for four years from 2022/23 to 2025/26.
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Research Briefing
The High Income Child Benefit Charge
The High Income Child Benefit Charge provides for Child Benefit to be clawed back through the tax system from families where the highest earner has an income in excess of £50,000.
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Research Briefing
Coronavirus: Impact on the labour market
This paper tracks the evolving impact of the coronavirus outbreak on the labour market.
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Research Briefing
VAT on tourism
This note gives a short introduction to the way VAT works, and the significance of EU VAT law has had for setting VAT rates, before discussing the campaign for a lower VAT rate on tourist services and the Government's introduction of a temporary reduced VAT rate for hospitality, holiday accommodation and attractions in July 2020.
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Research Briefing
National Insurance numbers (NINOs)
This note discusses the process by which National Insurance numbers (NINOs) are allocated and the uses to which they are put, before discussing the background to the introduction of the 'Right to Work' test for individuals requiring a NINO for employment purposes.
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Research Briefing
Unemployment – International Comparisons: Key Economic Indicators
Unemployment: International Comparisons: Data on harmonised unemployment rates for major international economies.
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Research Briefing
Youth unemployment statistics
This paper presents the latest statistics on youth unemployment in the UK as well as comparisons with other EU countries.
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Research Briefing
Employment – National: Key Economic Indicators
A summary of the latest data on employment in the UK.
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Research Briefing
People claiming unemployment benefits by constituency
This paper provides figures for the number of people claiming unemployment benefits (the “claimant count”) by parliamentary constituency, as well as a summary of the latest labour market statistics for the UK as a whole.
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