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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

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.
Report
Five years on from the localisation and funding cut for Council Tax Support, this report looks at how local authorities’ Council Tax Support schemes have evolved since they were first introduced, and at the changing effects of these scheme choices on claimants and on local authorities.

News and comment

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.
Newspaper article
Not only has the reduced system of council tax support hit low-paid workers but it has proved remarkably ineffective as a way to raise revenue, say the IFS’ Stuart Adam and Thomas Pope.

Presentations

Presentation
This presentation was given at the 'The impact of localised council tax support schemes'  event in Manchester on 05 March 2019
Presentation
This presentation was given at the launch of the report 'The impact of localised council tax support schemes' on 29 January 2019.