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Stuart Adam

Stuart Adam

Senior Research Economist

Education

MSc Economics (Distinction), University College London, 2004
BA Philosophy, Politics and Economics, University of Oxford, 2001

Stuart joined the IFS in 2001 and works in the Direct Tax and Welfare sector. His research focuses on analysing the design of the tax and benefit system, and he has written about many aspects of tax and benefit policy, including income tax and National Insurance; capital gains tax; VAT; housing taxation; tax credits; incapacity benefits; council tax benefit; work incentives and redistribution; support for families with children; and local government finance. Stuart was an author and editor of the Mirrlees Review of the UK tax system.

Reports

External publication
This research explored the prevalence of gifting in the general population and how it varied between different groups, based on a new quantitative survey was conducted with a representative sample of adults in Great Britain. The survey also explored the nature of gifting – including the number ...
Briefing note
This Saturday (6 April 2019) marks the start of a new tax year. Unlike many other countries, the UK routinely – and sensibly – uprates the cash values of most tax thresholds and benefit rates each year in line with inflation, in order to maintain their real value.

News and comment

Newspaper article
This month marks six years since councils were given responsibility for designing schemes that help low-income working-age households to pay their council tax, at the same time as central government funding for it was cut. In recently published research, we look at how schemes have changed, and ...
Newspaper article
Almost six years since council tax support was localised, research into the design and effects of local schemes reveals three key insights. This article first appeared in Benefit magazine and is reproduced here with full permission.

Presentations

Presentation
This presentation was given at a CIOT/IFS debate on 'Taxing commercial property – time to tweak business rates or replace with a land value tax?', held in London on 18 June 2019.
Presentation
This presentation was given at the 'The impact of localised council tax support schemes'  event in Manchester on 05 March 2019