Facts and figures about UK taxes, benefits and public spending.
Income distribution, poverty and inequality.
Analysing government fiscal forecasts and tax and spending.
Analysis of the fiscal choices an independent Scotland would face.
Case studies that give a flavour of the areas where IFS research has an impact on society.
Reforming the tax system for the 21st century.
A peer-reviewed quarterly journal publishing articles by academics and practitioners.
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Judith Freedman is a Research Fellow of IFS. She is KPMG Professor of Taxation Law and a Fellow of Worcester College, Oxford. She worked as a solicitor in the corporate tax department of Freshfields before joining the University of Surrey as a lecturer in law in 1980. She then moved to the London School of Economics (LSE) where she was a Lecturer, Senior Lecturer, Reader and then a Professor in the Law Department(1982-2001) with a secondment to the Institute of Advanced Legal Studies as Senior Research Fellow in Company and Commercial Law from 1989-92.Whilst at the LSE, she lectured and researched on tax and company law. At Oxford, her focus is taxation, particularly corporate and business taxation, but she has a continuing interest in related areas of corporate law, corporate governance,the interaction between law and accounting and small businesses. She has served on a number of Law Society, DTI and Inland Revenue Committees and advisory groups and was a member of the Company Law Review's working party on small companies. She was recently a Visiting Research Fellow at ATAX, University of New South Wales, and has been a visiting lecturer at the European Tax College, University of Leuven. She is joint editor of the British Tax Review and is on the editorial boards of the Modern Law Review , the eJournal of Tax Research and Fiscal Studies. She is a member of the Council of the Institute for Fiscal Sudies and of the Tax Law Review Committee, and a member of the Tax Research Network steering group.
All available publications
Claire Crawford and Judith Freedman, April 2010,
Small business taxation,
in Dimensions of Tax Design: the Mirrlees Review, J. Mirrlees, S. Adam, T. Besley, R. Blundell, S. Bond, R. Chote, M. Gammie, P. Johnson, G. Myles and J. Poterba (eds) Oxford University Press,
Book Chapters
Judith Freedman, October 2009,
Reforming the business tax system: does size matter? Fundamental issues in small business taxation,
in C. Evans and R. Krever ( eds) Australian Business Tax Reform in Retrospect and Prospect Thomson Reuters,
Book Chapters
Claire Crawford and Judith Freedman, May 2009,
Corporation tax rates: structural reform abandoned?,
British Tax Review,
Vol. 5, pp. 496-497,
Sweet and Maxwell,
Journal Articles
Judith Freedman, June 2008,
Small business tax: where do we go from here?,
Tax Adviser,
Newspaper Articles
Claire Crawford and Judith Freedman, November 2007,
Small companies again,
British Tax Review,
[2007] BTR 436- 443,
British Tax Review,
Journal Articles
Judith Freedman, November 2006,
Small business taxation: the indefinable pursuit of the unachievable?,
Presentations
Judith Freedman, February 2001,
Employed or self-employed? Tax classification of workers and the changing labour market,
IFS Working Papers
, DP1
Press release:
February 2001,
Employed or self-employed?,
IFS Press Releases
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