|Date:||27 January 2004|
|Authors:||Robert Chote , Carl Emmerson and Zoe Oldfield|
The Green Budget 2004 was edited by Robert Chote, Carl Emmerson and Zoë Oldfield, and copy-edited by Judith Payne.
It was produced with support from the Nuffield Foundation and the ESRC-funded Centre for Fiscal Policy at IFS.
2.1 The Chancellor's fiscal rules
2.2 The Maastricht Treaty fiscal rules
2.3 A third fiscal rules: more active stabilisation
3.1 Borrowing in 2003-04
3.2 Borrowing in 2004-05
3.3 Medium-term prospects
3.4 The Budget judgement
4.1 Options for raising revenue
4.2 Income tax and National Insurance rates
4.3 Income tax and National Insurance thresholds
4.5 Excise duties
4.6 Other taxes
5.1 The taxation of housing
5.2 Is housing undertaxed?
5.3 Options for reform
6.1 Company taxation
6.2 Corporate tax reform
6.3 The 0% starting rate of corporation tax
7.1 Issues in public service delivery
7.2 Delivering better public services?
7.3 Issues in planning public services
7.4 Options for Spending Review 2004
Appendix A: Forecasting public finances
Appendix B: Budgets since 1979
Appendix C: Headline tax and benefit rates and thresholds
Appendix D: Tax revenues ready reckoner
© The Institute for Fiscal Studies, January 2004