13th March 2016

Increasing the Personal Allowance: consequences for voting preferences and disposable income

The 2015-16 Income Tax Personal Allowance is £10,600, for 2016-17 the figure will be £11,000, for 2017-18 £11,500, and in his recent budget speech the Chancellor of the Exchequer announced Read More

10th January 2016


One area in which transparency is somewhat lacking is in relation to terminology. A tax credit – a real one – is paid by someone’s employer or the tax authorities Read More

10th January 2016

The Adam Smith Institute and a Negative Income Tax

The Adam Smith Institute has contributed to the current debate on income maintenance by publishing Free Market Welfare: The case for a negative income tax. The Institute summarises the report: Read More

10th January 2016


In his July 2015 budget statement, the Chancellor of the Exchequer, George Osborne, promised to increase the Income Tax Personal Allowance to £12,500 and the Higher Rate Threshold to £50,000 Read More

10th January 2016

The role of public services in Citizen’s Income

If we are to live peacefully in a prosperous future in which all can make their best contribution to the whole, then every citizen needs to be assured of their Read More

15th October 2015

The manifestos

The General Election is now over, so it is appropriate to review what the major parties said about the benefits system in their manifestos. The manifestos divide into three groups: Read More