 Facts and figures about UK taxes, benefits and public spending.
Income distribution, poverty and inequality.
Analysing government fiscal forecasts and tax and spending.
Analysis of the fiscal choices an independent Scotland would face.
Case studies that give a flavour of the areas where IFS research has an impact on society.
Reforming the tax system for the 21st century.
A peer-reviewed quarterly journal publishing articles by academics and practitioners.
|
Type: Conference Papers Authors: James Banks, Peter Diamond and James Mirrlees
This discussion of the tax base covers both traditional income tax vs expenditure tax issues and an analysis of dynamic optimality, risk and returns, and different approaches to wealth taxation.
PLEASE NOTE: this paper represents draft work in progress. Factual accuracy is not guaranteed, and opinions may not be the fully-formed views of authors. They are posted here to stimulate discussion, and should not be quoted or cited without the authors' permission. Search |
|
|
|
© The Institute for Fiscal Studies
Limited by Guarantee,Registered in England: 954616 7 Ridgmount Street London WC1E 7AE Registered Charity: 258815 VAT no: GB 394 5830 17 Website design by Pynk and Fluffy |
||||||
