 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.
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Type: Mimeos Authors: Rachel Griffith and Helen Miller
This is a response to the UK Government's consultation on the introduction and implementation of a Patent Box - HMT and HMRC, Consultation on the Patent Box, June 2011. We discuss some of the design principles for a UK Patent Box as set out in the consultation document with reference to the stated aims of the policy and the principles that a good tax system should not be unduly complex or unnecessarily distort decisions. Search |
 IFS researchers responded to a consultation on the design of a new policy to reduce corporation tax on some forms of income.
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