How green is the UK tax system?

Date: 12 July 2010
Contacts: Andrew Leicester , Stuart Adam , Peter Levell , Cormac O'Dea and James Browne
A shift towards taxing environmentally damaging activities more heavily has been an ambition of both the current and previous Governments. Drawing on research summarising the UK environmental tax system , IFS researchers have monitored green tax policy in successive Budgets and Pre Budget Reports, assessing the extent to which the tax burden has (or, more accurately, has not) shifted towards pollution.

In addition to this work being widely quoted in the media, IFS researchers have more directly played a role in policy formation. For example, Andrew Leicester and Cormac O’Dea made a submission to the government consultation on the reform of aviation taxation. Andrew Leicester has also given oral evidence to the Transport Select Committee on the potential for introducing national congestion charging.