Stuart joined the IFS in 2001 and works in the Tax sector. His research focuses on analysing the design of the tax and benefit system, and he has written about many aspects of tax and benefit policy, including income tax and National Insurance; VAT; property taxation; small business taxation; savings and wealth taxation; motoring taxation; tax credits; universal credit; disability benefits; work incentives and redistribution; support for families with children; and local government finance. Stuart was an author and editor of the Mirrlees Review of the UK tax system.
Education
MSc (Distinction) Economics, University College London, 2004
BA Philosophy, Politics and Economics, University of Oxford, 2001
Council tax benefit (CTB) was abolished in April 2013 and local authorities in England were charged with designing their own council tax support (CTS) schemes in its place. This report analyses the CTS schemes that local authorities adopted in the first year of the new policy.
Two short analysis pieces on tax and welfare. This analysis is published by the BBC, who asked several experts to give a viewpoint on aspects of the Scottish government White Paper 'Scotland's Future'.
This Briefing Note looks at the way that tax revenue in Scotland is currently delivered and at the reform options that would be open to an independent Scotland.
HM Revenue and Customs has now published, for the first time, estimates of the revenue raised by HMRC taxes in England, Scotland, Wales and Northern Ireland. In this observation we examine what can be learned from these figures.
In this paper, we use micro-simulation techniques to investigate whether financial work incentives will be stronger in 2015-16 than they were in 2010-11 and to separate out the impact of changes to taxes, benefit cuts and the introduction of universal credit from the impact of wider economic changes.
This presentation was delivered in Stockholm on 13 June 2013 at a conference on international taxation entitled 'Protecting the tax base' organised by the Confederation of Swedish Enterprise.