 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
Malcolm Gammie, August 1994,
Legislation for business: is it fit for public consumption?,
Fiscal Studies, Vol. 15, No. 3, August 1994,
Vol. 15, No. 3, pp. 129-39,
Journal Articles
Malcolm Gammie, February 1993,
Reforming the personal tax system,
IFS Reports
, C035
, 978-1-873357-26-2
Malcolm Gammie, February 1993,
Budgetary reform: the impact of a December Budget on the Finance Bill and the development of tax legislation ,
Fiscal Studies, Vol. 14, No. 1, February 1993,
Vol. 14, No. 1, pp. 95-106,
Journal Articles
Malcolm Gammie, May 1992,
The harmonisation of corporate income taxes in Europe: the Ruding Committee Report ,
Fiscal Studies, Vol. 13, No. 2, May 1992,
Vol. 13, No. 2, pp. 108-121,
Journal Articles
Malcolm Gammie, March 1992,
The Ruding Committee: An Initial Response,
IFS Reports
, C030
, 978-1-873357-17-0
Malcolm Gammie, August 1985,
The implications of Furniss v Dawson ,
Fiscal Studies, Vol. 6, No. 3, August 1985,
Vol. 6, No. 3, pp. 52-65,
Journal Articles
Malcolm Gammie, August 1984,
After Dawson,
Fiscal Studies, Vol. 5, No. 3, August 1984,
Vol. 5, No. 3,
Journal Articles
Malcolm Gammie, May 1984,
Has Nigel Lawson really reformed business taxation? ,
Fiscal Studies, Vol. 5, No. 2, May 1984,
Vol. 5, No. 2, pp. 82-92,
Journal Articles
Malcolm Gammie and John Kay, November 1983,
Taxation, authority and discretion ,
Fiscal Studies, Vol. 4, No. 3, November 1983,
Vol. 4, No. 3, pp. 46-61,
Journal Articles
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