Authors
Paul Johnson
Director
Paul has been the Director of the IFS since 2011. He is also currently visiting professor in the Department of Economics at University College London.
Explainer details
- DOI
- 10.1920/ex.ifs.2023.0015
- Publisher
- Institute for Fiscal Studies
Suggested citation
Johnson, P. (2023). Should the government levy VAT on private school fees? [Explainer] Institute for Fiscal Studies. Available at: https://ifs.org.uk/articles/should-government-levy-vat-private-school-fees (accessed: 27 April 2024).
More from IFS
Understand this issue
Spring Budget 2024: What you need to know
podcast
IFS reaction to the Chancellor's Spring Budget.
7 March 2024
Spring Budget 2024: the Chancellor’s options
event
27 February 2024 at 10:00
At this online event, IFS researchers outlined some of the constraints facing the Chancellor ahead of the Spring Budget.
The £600 billion problem awaiting the next government
podcast
We speak to David Gauke and Giles Wilkes, two experts who have been at the heart of the spending review process.
25 April 2024
Policy analysis
Major challenges for education in Wales
report
This report examines the major challenges for education in Wales, including low outcomes across a range of measures and high levels of inequality.
21 March 2024
Sliding education results and high inequalities should prompt big rethink in Welsh education policy
press release
This report examines the major challenges for education in Wales, including low outcomes across a range of measures and high levels of inequality.
21 March 2024
Oil and gas make Scotland’s underlying public finances particularly volatile and uncertain
comment
A fallback in oil and gas prices has hit Scotland’s underlying public finance position this year.
27 March 2024
Academic research
Diversity and discrimination in the classroom
working paper
We examine how the mixing of ethnic groups in German schools affects intergroup co-operation and trust.
12 February 2024
Does the value-added tax add value? Lessons using administrative data from a diverse set of countries
journal article
We draw on firm-level administrative VAT records from 11 countries at different income levels to examine the functioning of real-world VAT systems.
9 February 2024
Intertemporal income shifting and the taxation of business owner-managers
journal article
We show that responses of UK company owner-managers to personal taxes are due to intertemporal income shifting and not reductions in business activity
24 January 2024