Helen Miller

Helen Miller

Associate Director


MSc Economics (Distinction), University College London, 2010
BSc Economics (1st Class), University College London, 2007

Helen is an Associate Director of IFS, and head of the Tax sector. She joined the IFS in 2007. Her current research focuses on business taxes, including how they affect firms’ location choices, and on the drivers of firm investment and aggregate productivity growth.  She is an editor of Fiscal Studies.

See Helen’s website for more information.

Download CV

The changing composition of UK tax revenues

| Briefing Note

Between 2007–08 and 2009–10, total government receipts collapsed – they fell by over 9% in real terms and were 2% lower as a proportion of national income – largely as a result of the financial crisis and resulting recession. By the end of this decade, government receipts are forecast to be 37.2% of national income,2 a little lower than in 2007–08 (37.5%) but higher than in 2009–10 (35.8%) and 2015–16 (36.3%) and a little higher than the average level over the two decades before the recession (36.4%). On the face of it, these aggregate numbers imply that, by 2020–21, we will be more or less back where we started, raising around the same proportion of national income in revenue as just before the crisis. However, this masks considerable changes in the composition of receipts.

Find out more