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Tax Ratio and Tax Effort in the OECD: An Empirical Study Using the Stochastic Tax Frontier Model

There is considerable literature on the determination of a country’s tax ratio, or tax level, as a percentage of GDP. Studies explore the potential tax… Read More ›

How Do Managers and Shareholders Respond to Taxation? An Analysis of the Introduction of the UK Real Estate Investment Trust Legislation

Complexity is a recurring criticism of tax systems. Using the introduction of Real Estate Investment Trusts (REITs) in the United Kingdom, we examine how managers… Read More ›

How Generous is the British Welfare State? Part 3: Comparing Assistance for Households

The first post in this series looked at how much the UK government spends on social security and welfare, with a focus on assistance for… Read More ›

‘She’ll Be Right’: In the Land of the Fair Go, Is Privilege a Tall Poppy That Needs to Be Cut Down?

Many readers would be familiar with the concept of legal professional privilege (LPP) from the Tom Cruise-hit film The Firm, a dramatisation of the John… Read More ›

How Generous Is the British Welfare State? Part 2: The Social Division of Welfare – Taxation, the Public and Private Mix and Redistribution

The discussion in the first part of this series – like most analyses of social expenditure – is based on gross (before tax) public expenditure… Read More ›