Taxing imputed income from owner-occupation: distributional implications of alternative packages

Article Abstract:

Economists claim that a government's failure to impose a tax on imputed income from owner occupation of housing distorts the income tax base. If such a tax were imposed, the distributional effects would depend on the way the income derived was used, and for which other taxes it were substituted. If it were substituted for the council tax it would benefit lower income groups and if it were partially substituted for income tax it would benefit the higher income groups. Governments refrain from introducing imputed income taxes due to political pressures, despite the economic benefits.

Social aspects, Housing, Fiscal policy

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The taxation of trust income - back to first principles

Article Abstract:

The UK Inland Revenue published its consultative document on the taxation of trusts in Apr 1991. It listed 250,000 UK resident trusts, many of which are resident outside the UK. The 2 methods used to tax trusts are definitive and representative. The article examines the main problems of the taxation of trusts and the different types of trusts, such as interest in possession, discretionary and accumulation. It concludes that trusts should be treated the same as companies to avoid discrepancies.

Trusts and trustees, Trustees, Trusts (Law)

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How much did working wives contribute to changes in income inequality between couples in the UK?

Article Abstract:

Previous studies have shown a dramatic increase in income inequality in the UK since the late 1970s. The growing dispersion of incomes from work, the large number of benefit-dependent families and the growing income gap between dual-earner and no-earner families account for the increase. Another major factor not considered in previous research is the increasing number of working wives.

United Kingdom, Economic aspects, Working women, Income

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