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In all cases, the tax base is left unchanged. The analysis is conducted for the working-age population only, and in all cases the reforms are designed to be revenue neutral under the strong assumption that people do not change their behaviour in response to the reforms. We examine the effects of the reforms on particular example families and on the overall distributions of income and work incentives.
Authors
Senior Economist
Stuart is a Senior Economist working in the Tax sector, and focuses on analysing the design of the tax and benefit system.
James Browne
Report details
- DOI
- 10.1920/bn.ifs.2006.0072
- Publisher
- IFS
Suggested citation
Adam, S and Browne, J. (2006). Options for a UK 'flat tax': some simple simulations. London: IFS. Available at: https://ifs.org.uk/publications/options-uk-flat-tax-some-simple-simulations (accessed: 18 April 2024).
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