Showing posts with label taxation. Show all posts
Showing posts with label taxation. Show all posts

Thursday, 16 March 2017

National insurance and tax reform- get some academic facts

This week the chancellor Philip Hammond made a statement regarding the cancellation of changes to National insurance payments for the self employed which were announced in the budget 2017.

The UK government website has basic facts on National Insurance system and its categories.
Taxaid charity has basic understandable guides for citizens.

on 10th March 2017. Fact checking organisation fullfact examined economic cliams about the impact of changes to the NI rates

Why was the change necessary? what was the reaction to the original budget?
See comment on the original NI changes from a number of newspapers and pre4sure groups



Federation of Small Businesses
CBI
Institute of Directors
ICAEW .


Research on UK tax reform.


Adam Smith (Free Market think tank)
.



Wednesday, 16 March 2016

Today is Budget 2016! Follow the news and predictions with our recommended links.

The budget will take place on 16th March 2016
Live TV will be made available on the parliamentary channel
Transcripts will be made available later in the day on Hansard
LSE members can watch archived materials (since 1997) via the Box of Broadcasts service 


News reports

BBC news
Telegraph
Guardian

LSE staff and students can our FT.com subscription for special reports plus Nexis UK for daily newspaper coverage

Financial analysis from acountancy and financial services, tax firms

IFS produce a green budget. Their website also has other associated papers.
Deloitte preview
PWC
EY Club Budget Preview
Saffery Champness
Grant Thornton
BDO
KPMG
RSM

Industry and think tank submissions to the Chancellor.
CBI
EEF
Federation of Small Businesses 
Freight Transport Association
National Housing Federation
National Farmers Union.

Social care organisations
Carers UK 


Friday, 5 February 2016

Social science sites of the week




In the news this week: Google and tax

The charity Full Fact has examined the claim that Google only pays 3% of its profits in tax. consult its website to see what it concludes:

See more discussion on the background to the controversy as well as responses from the government and other international agencies such as the EU and OECD
our special blog posts.

Portugal Presidential elections
Try our election blog for links to the full results and analyses

Universal credit – does anyone benefit?

IFS has conducted an economic analysis into the impact finding that it ‘will tend to weaken the incentive for single parents to be in work, and to strengthen the incentive for couples to have one person in work (rather than none or two)’

For background see the UK government official website . It includes this useful paper on welfare reform and some analysis of impact
For commentary from other organisations useful starting points include: Joseph Rowntree foundation
Early assessments include this report on the possible impact from Inclusion
Local Government Association review of 2014 pilots
Social Market Foundation 2012

EU renegotiation.


Read the full text of David Cameron’s statement to parliament on the Uk government website and the proposals sent by the European Council
Parliament TV has a recording of the debate and there is a transcript in Hansard
For access to free discussion and news services
Try European Sources online (try searching for Brexit) an online database and information service which provides access to information on the institutions and activities of the European Union . The LSE Brexit blog for discussion and the latest polls and commentary
The Conversation blog also explains the EU Brake as well as discussing other EU renegotiation matters.

Nashriyah: digital Iranian historic newspapers

The University of Manchester now provides free access to a digital library of Iranian newspapers. These comprise 23 newspapers covering the period from the 1950s to the early 21st Century. Therefore covering key political events such as the Iranian revolution of 1979. The complete list of titles can be found on the project website where there are also background essays which set the publications in context.

Freedom in the World 2016 published

Freedom in the World is a yearly survey and report by the U.S.-based non-governmental organization Freedom House that measures the degree of civil liberties and political rights in every nation and significant disputed territories around the world. Read the methodology for the full facts. And download the data in a zip file.

International Idea also has some well regarded country assessments. Its publications provide insight into the techniques. and methodology.

Racism in British Universities.
The UCU union has just released a survey of its BME members in which shockingly 90% of those who answered reported that they had faced barriers to promotion and over 70% reported sometimes or often being subject to bullying or harassment by their managers. The Runnymede trust has just published a collection of essays on race and diversity in the UK academy which elaborates on the issues. It covers participation of BME students in higher education the experiences of BME academic staff. The topic was also discussed at a UCL lecture – why isnt my professor black ?in 2014 and has also led to the launch of the why is my curriculum white campaign

In 2011 the NUS also recorded widespread racism against BME students
For access to more recent stories see Race card
See more reports on higher education teaching and learning on our scoop.it page.

Global Social Theory
This free website provides a useful starting point for students of social theory . It introduced them to key topics (transnationalism, intersectionality, settle colonialism, modernism ) thinkers (Stuart Hall, Franz Fanon, Paulo Freire) . It is edited by Gurminder K Bhambra Professor of Sociology at the University of Warwick and a primary focus is in highlighting the global nature of wrings with contributions from around the world. Each entry has a summary of key themes, a bibliography of key readings (some full text) and some questions to guide research

Digital Fan Magazine Collection (1911-1963)

Free access to the full text of a growing number of popular magazines produced for film fans in the mid 20th century via the Media History Digital Library. A great resource for American cinema, popular culture and social historians. They include Silver Screen (1930-1940), Motion Picture [Magazine] (1914-1941) read this example of Hollywood magazine from 1934 with some great adverts- celebrity photographs, contemporary film advertising. Find out why love is doomed in Hollywood.and Mae west’s maid tells all!

The unhappiest people in the UK are those aged 45-59
According to the latest 3 year survey from the office for National Statistics. Find out more from the website. Where there are also maps levels of happiness for local authority areas.

There are also excel data tables at a local level for anxiety, satisfaction and happiness
The BBC has an interesting online test – find out where you should live to feel happy – it is based on your personality!


Tuesday, 2 February 2016

Google and tax - check out our free academic resources

The agreement between Google and the UK tax authorities to pay £130m in back taxes in the UK has sparked a controversy.
for brief guides to this see the BBC website
Guardian key points

Chancellor George Osborne called it a victory in a twitter posting

Labour 's John McDonnell has published his return in the Sunday Mirror see his website for the full forms

Reaction from other organisations think tanks
The Independent sees the row as a gift to Labour
Spectator Blogs also say it is convenient for them in another posting it emphasises the services google gives to Britain
Left Foot Forward Labour party supporters say the deal is unacceptable
Huffington Post coverage 
Academic discussion via the Conversation blog 
Discussion from the Institute of Fiscal Studies discusses corporation tax.

Reaction from international bodies.
OECD tax policy and agreements.
Its website has information on its projects to tackle aggressive tax planning.

 The Wall street journal reported antitrust chief Margrethe Vestager determination to pursue Alhabet and Google
European Union press release on the anti-tax avoidance package. 


The UK Tax Justice Network has called for a full EU investigation

Background
UK government tax avoidance policy more recent documents are added to the UK government portal section on tax evasion and avoidance.

The charity Full Fact has been analysing the claims. that google only pays 3% tax. Find out if this is true from their website.
Public Accounts Select Committee investigations
this link provides access to questioning and previous reports including   a report on Google and Tax avoidance in 2013 
Other investigations of tax avoidance have included a report on the role of large accountancy firms.
The Treasury select committee has just launched an Inquiry into  UK Tax policy