Research papers

20 YEARS OF COUNCIL TAX

Seven years on from the introduction of the council tax freeze scheme in 2010 – a coalition government policy of providing grants to local authorities in England to allow them to freeze Council tax – it appears that the days of inflation busting increases are back. Although in 2010-11 there... Read more...

Public Sector Paper Procurement - Craig Mackinlay MP

By Craig Mackinlay MP After several years of spending restraint, all quarters of the public sector are lobbying the chancellor for more money often claiming that there are no more savings to be made. But as this note shows, many public sector bodies are not getting value for money from... Read more...

Nationalisation: the real rail rip-off

As the debate around 'renationalising' the railways continues, and rail fares are due to increase yet again, a new report from the TaxPayers' Alliance shows that privatisation has actually been a good thing for commuters in the UK. CLICK HERE TO READ THE FULL PAPER. Read more...

Government-Approved Christmas Day Food

This year Public Health England has spent over £40 million of taxpayers money telling Brits what they can and cannot eat, drink and do in their leisure time. Using these warnings and guidelines, the TaxPayers' Alliance has calculated what a Public Health England approved Christmas lunch would look like.  Click here for the full note. ... Read more...

A to Z of NHS Prescriptions

The government's reiterations that the NHS should work more efficiently should be welcomed. Yet small changes to how it procures prescriptions could lead to significant savings. Doctors should not prescribe branded medicines when the non-branded alternatives provide the same benefits to patients. Whilst there are patented medicines which necessarily preclude... Read more...

The Tax on Christmas

New research by the TaxPayers' Alliance shows how the taxman sucks the Christmas cheer out of Brits by imposing stealth Christmas taxes.  Christmas taxes, as calculated by the TPA, include the cost of VAT on holiday shopping such as Christmas trees, children's toys and alcohol. With the cost of living on... Read more...

Inflation Tax

IntroductionRead the full report here. Is inflation a tax? At first glance, it may be tempting to conclude that it is not. It does not appear anywhere on the statute books. Nobody is charged with collecting it. Yet just like a tax, it is a transfer of wealth not based on free... Read more...

Post-Brexit Budget

Cutting EU Waste – The Taxpayer-Friendly Option for the EU’s Post-Brexit Budget  Introduction  In a separate Red Cell paper, William Norton reviews the impact of the UK leaving the EU on the latter’s finances. In short, the algebra means that the big donor countries pay up more to plug the gap. ... Read more...

Does borrowing pay for itself?

John McDonnell, the shadow chancellor, recently claimed that further debt incurred under his treasury would “pay for itself”, optimistically assuming that the fiscal multiplier would cover the interest and principal through higher tax receipts. Government borrowing has to be funded and if capital is not attracted domestically (reducing private spending),... Read more...

The impact of beer duty on investment

The beer industry in the UK has invested billions more since the beer duty escalator was scrapped in 2013. Investment in 2016 was £1.96 billion, which is £800 million more than in 2013. 2013 was the year when the beer duty 'escalator' was scrapped and a planned 3p increase instead became a... Read more...

The growing burden of stamp duty towards 2021-22

Read the full report. Since the 2014 autumn statement, stamp duty land tax (SDLT) on residential property purchases has been applied at a marginal rate of 2 per cent between £125,001 and £250,000, 5 per cent between £250,001 and £925,000, 10 per cent between £925,001 and £1.5 million and 12... Read more...

Beer duty will result in thousands of job losses.

The beer industry in the UK provides nearly 900,000 jobs and contributes £23bn annually to the UK economy. The sector also supports the employment of a large number of people in underrepresented groups such as young people and those in regions with relatively high levels of unemployment. However, the government... Read more...