Taxation in the UK

AUTHORS: Stuart Adam ; James Browne
COMMENTATORS: Chris Evans

This chapter will assess the current state of the UK tax system, placing it in historical, international and theoretical context. It will start by outlining the evolution since 1979 of the size and composition of tax revenues in the UK and comparing this to developments in other countries. It will discuss what has happened to the design of the major taxes and compare this to worldwide trends in tax reform over this period. Finally, it will assess the major economic features of the UK tax system: where it stands in relation to a comprehensive income tax or a pure expenditure tax; its changing effect on the distributions of income and work incentives; and the effect of the UK’s relatively narrow VAT base. An annex will provide a detailed description of the current UK tax system.

Related papers and presentations

PLEASE NOTE: presentations from the September meeting represent draft work in progress. Factual accuracy is not guaranteed, and opinions may not be the fully-formed views of authors. They are posted here to stimulate discussion, and should not be quoted or cited without the authors' permission.

Redistribution, work incentives and thirty years of UK tax and benefit reform
Stuart Adam and James Browne
In this paper we look at how the tax and benefit system redistributed income and affected incentives to work in 2009-10, and at the effect of tax and benefit reforms between 1978-79 and 2009-10 on the level of inequality and work incentives.
09 Dec 2010 , IFS Working Papers ,  W10/24

How much do we tax the return to saving?
Matthew Wakefield
This Briefing Note provides a description of how the UK tax system treats the return to saving.
27 Mar 2009 , IFS Briefing Notes ,  BN82

Commentary: Taxation in the UK
Chris Evans
This presentation was delivered at the IFS Residential Conference 2007.
24 Apr 2007 , Presentations

Taxation in the UK
Stuart Adam, James Browne and Chris Heady
This draft paper forms part of the Mirrlees Review and was presented at the IFS Residential Conference 2007.
20 Apr 2007 , Conference Papers

Taxation in the UK
Stuart Adam
This presentation was delivered at the IFS Residential Conference 2007.
20 Apr 2007 , Presentations

Taxation in the UK
Stuart Adam, James Browne and Chris Heady
26 Oct 2006 , Presentations

The Review is funded by the Nuffield Foundation and the ESRC.