Stuart Adam

Below we outline an initial response from IFS researchers on the Liberal Democrat manifesto. We take a number of policy areas by turn but this is not a full assessment.

Boris Johnson has announced that he would raise the threshold for paying National Insurance contributions (NICs) on earnings to £9,500 in the first Budget of a Conservative government. Currently 12% NICs is payable on earnings over £8,632 per year, set to rise with inflation to £8,788 in 2020–21.

This presentation was given at Southwark Exchequer Services' Stakeholder Conference on 19 November 2019.

Boris Johnson has today announced that a Conservative government would not go ahead with the planned reduction in the rate of corporation tax from 19% to 17% next April.

This presentation was given at the launch of the IFS Green Budget 2019.

This presentation was given at a CIOT/IFS debate on 'Taxing commercial property – time to tweak business rates or replace with a land value tax?', held in London on 18 June 2019.

This month marks six years since councils were given responsibility for designing schemes that help low-income working-age households to pay their council tax, at the same time as central government funding for it was cut. In recently published research, we look at how schemes have changed, and with what effects.

Almost six years since council tax support was localised, research into the design and effects of local schemes reveals three key insights. This article first appeared in Benefit magazine and is reproduced here with full permission.

This presentation was given at the 'The impact of localised council tax support schemes'  event in Manchester on 05 March 2019

Not only has the reduced system of council tax support hit low-paid workers but it has proved remarkably ineffective as a way to raise revenue, say the IFS’ Stuart Adam and Thomas Pope.