Skip to main content

Taxation

  • Chapter
  • 15 Accesses

Part of the book series: Macmillan Texts in Economics ((TE))

Abstract

Our purpose in Chapters 7 and 8 is to describe the components of the UK fiscal system and to provide an up-to-date statistical analysis of taxation, government expenditure, borrowing and debt. We do not seek to discuss the operation of fiscal policy instruments as such, which is left to the concluding chapter because it is unhelpful to discuss fiscal policy independently of monetary policy. Furthermore, it is impractical to discuss the use of policy instruments until all of the relevant policy objectives have been thoroughly reviewed, and their inter-relationships assessed.

This is a preview of subscription content, log in via an institution.

Preview

Unable to display preview. Download preview PDF.

Unable to display preview. Download preview PDF.

Bibliography

  • CSO (1995) ‘Taxes and Social Security Contributions: An International Comparison 1983–1993’, Economic Trends (November).

    Google Scholar 

  • Giles, C. and P. Johnson (1994) ‘Tax Reform in the UK and Changes in the Progressivity of the Tax System, 1985–95’, Fiscal Studies, 15 (3).

    Google Scholar 

  • Hills, J. and H. Sutherland (1991) ‘The Proposed Council Tax’, Fiscal Studies, 12 (4).

    Google Scholar 

  • House of Commons (1995) Financial Statement and Budget Report 1996–97. HC 30 (London: HMSO).

    Google Scholar 

  • Kay, J. and M. King (1990) The British Tax System (Oxford: OUP) 5th edn.

    Google Scholar 

  • Keen, M. (1991) Tax Reform’, Oxford Review of Economic Policy, 7 (3).

    Google Scholar 

  • Local Government Act 1988.

    Google Scholar 

  • Local Government Finance Act 1988.

    Google Scholar 

  • Local Government and Housing Act 1989.

    Google Scholar 

  • Local Government Finance Act 1992.

    Google Scholar 

  • Macleay, I. (1993) ‘A Technical Note on the Treatment of the Council Tax in the National Accounts’, Economic Trends (January).

    Google Scholar 

  • OECD (1991) ‘The Public Sector: Issues for the 1990s’, OECD Working Paper No. 90 (Paris: OECD).

    Google Scholar 

  • Robinson, W. (1990) ‘How Should Savings Be Taxed?’, National Westminster Quarterly Review (November).

    Google Scholar 

  • Robson, M. (1995) Taxation and Household Saving: Reflections on the OECD Report’, Fiscal Studies, 16 (1).

    Google Scholar 

  • Skinner, D. and M. Robson (1992) ‘National Insurance Contributions: Anomalies and Reforms’, Fiscal Studies, 13 (3).

    Google Scholar 

Download references

Authors

Editor information

Peter Curwen

Copyright information

© 1997 Peter Curwen

About this chapter

Cite this chapter

Curwen, P. (1997). Taxation. In: Curwen, P. (eds) Understanding the UK Economy. Macmillan Texts in Economics. Palgrave, London. https://doi.org/10.1007/978-1-349-14376-4_7

Download citation

Publish with us

Policies and ethics