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Online sales taxes: wrong in theory, an administrative nightmare in practice

7 March 2022
Tax and Fiscal Policy

Online sales taxes: wrong in theory, an administrative nightmare in practice

Len Shackleton
7 March 2022
The government is consulting on a proposal for an online sales tax. The rationale for this idea is that high … Continue reading “Online sales taxes: wrong in theory, an administrative nightmare in practice”

Business rates are a “poorly-designed” tax in need of reform, says Professor Len Shackleton

5 August 2020
Tax and Fiscal Policy

Business rates are a “poorly-designed” tax in need of reform, says Professor Len Shackleton

5 August 2020
In response to reports that the Chancellor is considering an increase in business rates for the “most valuable properties,” Professor … Continue reading “Business rates are a “poorly-designed” tax in need of reform, says Professor Len Shackleton”

For our high streets, there will be no “return to normal” any time soon

28 April 2020
Tax and Fiscal Policy

For our high streets, there will be no “return to normal” any time soon

Len Shackleton
28 April 2020
Economists have always had a soft spot for Henry George, the 19th century American author of Progress and Poverty, who … Continue reading “For our high streets, there will be no “return to normal” any time soon”

It’s time for a Land Value Tax

15 February 2016
Tax and Fiscal Policy

It’s time for a Land Value Tax

Daran Sarma
15 February 2016
David Ricardo termed unearned income from land as a pernicious anomaly: “that portion of the produce of the earth which … Continue reading “It’s time for a Land Value Tax”

Autumn Statement: splashing central government money around is not ‘devolution’

27 November 2015
Government and Institutions

Autumn Statement: splashing central government money around is not ‘devolution’

Kristian Niemietz
27 November 2015
This article was first published by The Independent. One of the good ideas in yesterday’s Autumn Statement was the scrapping … Continue reading “Autumn Statement: splashing central government money around is not ‘devolution’”

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Our mission is to improve understanding of the fundamental institutions of a free society by analysing and expounding the role of the markets in solving economic and social problems. Given the current economic challenges facing Britain and the wider global environment, it is more vital than ever that we promote the intellectual case for a free economy, low taxes, freedom in education, health and welfare and lower levels of regulation.

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