Research papers

Taxpayer funding of trade unions Northern Ireland

For the first time, the TaxPayers’ Alliance is able to reveal the full extent of taxpayer subsidised trade union activity in Northern Ireland. The subsidy considered here takes the form of the socalled "facility time" in which public sector employees undertake trade union work in place of their regular duties.... Read more...

The single use plastic bag charge

The mandatory five pence charge for plastic carrier bags is unlikely to achieve lower resource use and less waste, it is an ill-considered and complicated policy and significant costs will be borne by consumers. There are other measures which have, in the past, been successful in reducing plastic bag use... Read more...

Government Art

It will come as little surprise to the public that the government owns a substantial portfolio of art. Given that museums and galleries such as the British Museum and National Portrait Gallery form part of the public sector, neither is it surprising that some such works of art are of... Read more...

Level Failed: EU Videogames

Despite the myriad problems across the continent, it seems that the European Union’s (EU) wasteful spending continues apace. New TaxPayers’ Alliance research via official European sources reveals that more than £2 million has been given in grants to video game productions. These subsidies are unacceptable. Read the full research note... Read more...

Taxpayers' TV

Despite the myriad problems across the continent, it seems that the European Union’s wasteful spending continues apace. New TaxPayers’ Alliance research via official European sources reveals that more than £10 million has been given in grants to TV productions, including children’s cartoons and politically motivated documentaries in the first year... Read more...

Taxpayers and bank bailouts

British taxpayers have always been reluctant shareholders in RBS. Bailing out this bank, and for that matter Lloyds was never an "investment" in the typical sense of the word; it was part of an emergency recapitalisation plan. The government’s decision to start offloading taxpayers’ shares in RBS is a welcome... Read more...

Tax Distribution 2015

The often emotive debates concerning the cost of living and what constitutes a “fair share” of someone’s income that us paid in tax is rarely based on evidence. The Institute for Fiscal Studies has voiced concerns that the Exchequer is increasingly reliant on a very small group of taxpayers for... Read more...

Police and Crime Commissioners

In November 2012 the first ever Police and Crime Commissioner (PCC) elections took place in 41 areas of England and Wales. The purpose of creating PCCs was to introduce greater accountability to the police but the elections had the lowest ever recorded national electoral turnout of just 14.1 per cent. Now that the... Read more...

Total lifetime tax

For several years, the high cost of living in the UK has been recognised by the political classes as an area which requires an urgent and concerted policy response. However all too often, these policy responses focus on demand and fail to address underlying issues. All too often, government is... Read more...

Unnecessary Jobs in HS2

A Freedom of Information request submitted by the TaxPayers’ Alliance has exposed the number of lobbyists, spin doctors and green staff employed by HS2 Limited. Comparison of Annual Reports has also shown that the average salary at HS2 Ltd has increased by more than £20,000 between 2011/12 and 2014/15 - from £33,671 to... Read more...

The European Development Fund

This research note shows the organisations and nations who are the beneficiaries of 10th EDF Commitments between 2010 and 2013. It looks at UK-based beneficiaries and those across the world which received the largest commitments. There is a complete list of 10th EDF commitments in 2013 and for reference, it... Read more...

The Consequences of the Direct Recovery of Debts

New powers allowing Her Majesty’s Revenue and Customs (HMRC) to seize funds directly from bank accounts – so-called ‘Direct Recovery of Debt’ powers – are flawed in both practice and principle. The basic mechanism of the legislation allows HMRC to place “hold notices” – essentially, to freeze all but £5,000... Read more...