 Facts and figures about UK taxes, benefits and public spending.
Income distribution, poverty and inequality.
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Analysis of the fiscal choices an independent Scotland would face.
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Reforming the tax system for the 21st century.
A peer-reviewed quarterly journal publishing articles by academics and practitioners.
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Type: IFS Reports Authors: Daniel Sandler
Volume, issue, pages: 26 pp
ISBN: 978-1-873357-27-9 IFS member price: £3 Non-member price: £6
The purpose of this paper is to review the differing treatment of fringe benefits for income tax and National Insurance purposes, to determine whether there should be different bases for the treatment of fringe benefits in these two areas. Search |
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