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IFS Working Papers
April 2003 DP3
Article
Making tax law
Type: IFS Working Papers
Volume, issue, pages: 24 pp
ISBN: 978-1-903274-32-3
IFS member price: £10
Non-member price: £40

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In December 2001, the TLRC established a working party under the Chairmanship of Sir Alan Budd. The Working Party's terms of reference were Ӕo review the institutional processes for the Parliamentary scrutiny of tax proposals and for the enactment of tax legislation and to consider whether changes to those processes would promote simplification and improve the quality of tax legislation and, if so, what the nature of those institutional changes should be.Ԡ This Reports sets out the working party's conclusions.

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