@unpublished{Adam2007, author = {Stuart Adam and Glen Loutzenhiser}, title = {Integrating Income Tax and National Insurance: an interim report}, year = {2007}, month = {Dec}, doi = {10.1920/wp.ifs.2007.0721}, issn = {1742-0415}, url = {http://www.ifs.org.uk/wps/wp2107.pdf}, }