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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Malcolm is Research Director of the Tax Law Review Committee at IFS. He started his tax career in the City with Linklaters & Paines. After a period of tax policy work at the Confederation of British Industry, he was among the first lawyers to work in the tax field with a leading accounting firm. At KMG Thomson McLintock (now part of KPMG), he was the first Director of the firm's National Tax Office before becoming its Director of National Tax Services. In 1985 he returned to Linklaters & Paines and from 1987 to 1997 was one of its senior tax partners. He moved to the Bar in 1997 to concentrate on tax litigation and advisory work and took silk in 2002. Over his career, Malcolm has gained experience in most aspects of taxation and is noted as a leading practitioner in the commercial, European and international taxation fields.
All available publications
Tracey Bowler, Malcolm Gammie, et al., October 2012,
Consultation on a General Anti-Abuse Rule - the response of the Tax Law Review Committee,
Mimeos
James Mirrlees, Stuart Adam, Tim Besley, Richard Blundell, Steve Bond, Robert Chote, Malcolm Gammie, Paul Johnson, Gareth Myles and James Poterba, September 2012,
The Mirrlees Review: A proposal for systematic tax reform,
vol. 65, no.3,
National Tax Journal,
Journal Articles
James Mirrlees, Stuart Adam, Tim Besley, Richard Blundell, Steve Bond, Robert Chote, Malcolm Gammie, Paul Johnson, Gareth Myles and James Poterba, September 2011,
The Mirrlees Review: conclusions and recommendations for reform,
Fiscal Studies, Vol. 32, No. 3, September 2011,
Vol. 32, No. 3, pp. 331-359,
Wiley Blackwell,
Journal Articles
James Mirrlees, Stuart Adam, Richard Blundell, Tim Besley, Steve Bond, Robert Chote, Malcolm Gammie, Paul Johnson, Gareth Myles and James Poterba, September 2011,
Mirrlees Review of tax system published,
IFS Press Releases
James Mirrlees, Stuart Adam, Tim Besley, Richard Blundell, Steve Bond, Robert Chote, Malcolm Gammie, Paul Johnson, Gareth Myles and James Poterba, September 2011,
Tax by design,
Oxford University Press,
Books
Press release:
James Mirrlees, Stuart Adam, Richard Blundell, Tim Besley, Steve Bond, Robert Chote, Malcolm Gammie, Paul Johnson, Gareth Myles and James Poterba, September 2011,
Mirrlees Review of tax system published,
IFS Press Releases
James Mirrlees, Stuart Adam, Tim Besley, Richard Blundell, Steve Bond, Robert Chote, Malcolm Gammie, Paul Johnson, Gareth Myles and James Poterba, November 2010,
Mirrlees Review of tax system recommends radical changes ,
IFS Press Releases
Tracey Bowler and Malcolm Gammie, March 2009,
Countering tax avoidance in the UK: which way forward,
IFS Press Releases
Steve Bond, Lucy Chennells, Michael P Devereux, Malcolm Gammie and Edward Troup, May 2000,
Corporate tax harmonisation in Europe: a guide to the debate,
IFS Reports
, R63
, 978-1-873357-96-5
Steve Bond, Michael P Devereux and Malcolm Gammie, January 1996,
Tax reform to promote investment,
Oxford Review of Economic Policy,
Vol.12, No.2, pp 109-117,
Journal Articles
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