Managing Tax Regimes: A Call for Research

Most academic research on taxation relates to higher-level issues of fiscal policy. Much public debate takes place about the calculation and incidence of different taxes, but little academic research addresses the management problems that are specific to national taxation regimes. This paper identifies emerging issues and calls for joint practitioner/academic attention on an international basis to address these issues.     

Informing Policy-Making at Sub-Local Authority Spatial Levels: Using Small Area Micro-Data from the 2001 Census

This article discusses how the release of small area microdata (SAM) from the 2001 UK Population Census could help provide better information in the policy-making process at sub-local authority spatial levels. An experimental set of SAM from the 1991 Census, provided by National Statistics, was used to develop a methodology which can provide SAM estimates of the effects of area at ward level, and can separate these spatial effects from compositional influences due to characteristics of the local area population. These SAM-based results appear to be at variance with census tabular data. It is concluded that 2001 Census SAM could provide an important further source of information for improved policy and target setting at the local area level.