Flat Tax: the British case

A flat tax is simple, letting people understand their obligations. It is fairer, with low earners paying nothing and the rich paying their due. And it unleashes all the talent and enterprise being held back by a devious and complex system.

Because the flat tax is paid on all income above that threshold, the rate can be very low. It ranges between 13% and 33%. The low rate encourages payment. There are no tax loopholes, nor the need for them, given the low rate. Instead of paying accountants to shelter income and move it offshore, people find it cheaper just to pay the tax. And a low rate makes it more worthwhile to earn more, which brings economic expansion.

Read the full paper here

Delivering Better Education

The fundamental problem lies with the way education is delivered. The aim of this short paper is to show that there are tried and tested alternatives around the world. They bring in delivery mechanisms that are responsive to what parents and students require, meet the needs of all, including the most disadvantaged, and succeed in raising educational standards. These are market approaches to education. But moving towards these alternatives need not be a party-political issue: the values that underlie them fit in with the emphases of the current Labour government as much as with the Conservatives' concern with freedom and choice.

Read full paper.

Competition in Corporate Control

Do we need regulation, rule-books and new codes of practice to keep boardroom executives in check? Corporate-governance specialist Elaine Sternberg says not. The keys to getting on-the-ball, responsible management are competition and shareholder empowerment. Her punchy report takes on the regulationists and shows how to achieve good governance without politics.

Read this report.

Costing Jobs

The only booming sector in the UK seems to be the public sector. We've skimmed the Guardian's jobs pages and added up the cost of all those community awareness co-ordinators (30,000 of them each year, at nearly a billion quid in salaries). Our report, by Jonathan Woolham, shows exactly where your hard-earned tax money is going.

Read it here.

Power to the People

Britain's electricity supply has been left dangerously vulnerable by the government's plans to phase out nuclear power and rely more on gas and renewable energy. Wind and solar power are costly and intermittent sources of energy that cannot fill the gap left by nuclear, while planned gas imports rely on a complex cross-national network that is easily disrupted by political upheaval in any one of a number of countries.

Read it here.