Research papers

Briefing: post-war tax burdens by prime minister

Click here to download the briefing as a PDF   Higher tax burden under Boris Johnson (34.4 per cent) than any prime minister since Attlee. Further rise to 34.8 per cent by 2023-24 if Johnson re-elected. Term-average of 34.7 per cent. Corbyn to impose highest tax burden ever, at 37.9... Read more...

Wasting Monet? Local authority artworks

Introduction Local authorities own a significant amount of artwork. Museums, galleries and libraries are part of the public sector and often under the remit of their local authority. Some authorities’ pieces of art are of significant value. Local authority art collections extend far beyond galleries and museums, with only some... Read more...

Workplace parking levies

Executive summary A workplace parking levy is a local tax on employers who provide parking spaces to their employees. Nottingham has one already and Bristol, Cambridge, Leeds and Oxford are considering introducing them. Traffic levels initially fell after Nottingham introduced their levy but have since risen. Traffic counts were falling... Read more...

Raise the stamp duty threshold to £1 million

Introduction Stamp duty land tax (SDLT) is levied on property transactions above a threshold (£125,000 for residential properties and £150,000 for non-residential properties). By introducing another charge on homeowners to the already costly process of moving, SDLT means that for some people who might consider moving, the benefits no longer... Read more...

Raise the inheritance tax threshold to £1 million

Introduction Inheritance tax is levied on the estate of someone who has died. It applies to the value of the estate above the £325,000 threshold currently in place, and is charged at a single rate of 40 per cent. Exemptions currently in place include transfers between spouses and civil partners,... Read more...

No-deal peace package

Background The TaxPayers’ Alliance does not take a position on whether or not the United Kingdom should leave the European Union. However, it is important that in any possible situation arising from that decision taxpayers’ interests are represented. This note is therefore intended to suggest tax policy changes which, in... Read more...

University Rich List 2019

Introduction Universities are funded by both taxpayers and students (including graduates) directly. Because of this mixed form of funding, it often seems that the university sector is spared the scrutiny usually applied to other public sector institutions. In 2018, however, the Office for National Statistics re-classified student loans so that... Read more...

The Bumper Book of Burdens on Business

Introduction The United Kingdom consistently ranks towards the top of league tables in terms of ease of doing business. Many prime ministers and chancellors have recognised the importance of low taxes and light regulation in order to make the UK a competitive and attractive place to do business. In many... Read more...

Trade Union Rich List 2019

Introduction Membership of trade unions, for both public and private sector workers, has been declining for many years: 23.4 per cent were members in 2018. In the public sector, it is at the lowest level since records began in 1995, down by more than 5 per cent to 11.6 per... Read more...

Cost overruns of major government projects

Key findings In an analysis of 10 recent and in-progress UK major government projects, overruns have grown to a total of 32.7 years and £17.2 billion, or £624 per UK household1. The £17.2 billion accumulated overrun could have paid for seven of the 10 projects at their initial cost estimates,... Read more...

Freedom Factbook

You can download a PDF copy of the "Freedom Factbook" here Freedom works. Lower taxes and limited intervention in the economy don’t just create the space for innovation, growth and prosperity. They also tend to enhance civil liberties and radically improve lives, particularly for people on lower incomes. Free enterprise... Read more...