Should a carbon tax, levied on the carbon content of fuels, be part of plans to combat global warming? Philip … Continue reading “Debate: The pros and cons of carbon taxes”

Most of us believe that some tax is required to fund government spending and some taxes are better than others. … Continue reading “Reforming Britain’s Tax System”

Last year, I wrote on this blog about the government’s proposed 5p plastic bag levy (set to come into force … Continue reading “The plastic bag levy illustrates the difficulty of Pigouvian taxation”

Given the huge structural challenges our economy still faces and with the government still borrowing around £100 billion per year, … Continue reading “Plastic bags – why should we care?”

The Budget announced an abolition of the higher rates of Air Passenger Duty (APD). Fair enough, given that average rates … Continue reading “Air Passenger Duty needs to be overhauled – scrapping two bands is not enough”

Council Tax has to be the most unpopular tax there is in the UK. That is not because of its level (it … Continue reading “Airport capacity constraints: rationing through the back door”