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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

Report
The parts of the UK tax system that dictate how different forms of income are taxed are of central importance and are not fit for purpose.
External publication
This paper asks when a wealth tax would in principle be a desirable part of the tax system, setting aside the practicalities and politics that would be crucial in reality.

News and comment

Newspaper article
"There aren’t many upsides to the current situation", write Stuart Adam and Helen Miller. "Using it as an opportunity to fix some bits of our tax system could be a silver lining."
Observation
On Tuesday (12 May 2020) the Chancellor, Rishi Sunak, announced an extension to the Coronavirus Job Retention Scheme (CJRS), which covers 80% of employees’ usual salaries, up to a cap of £2,500 a month, while they are furloughed.

Presentations

Presentation
At this event we discussed findings from a new report, funded by the Nuffield Foundation, which sets out the problems with the current tax treatment of business owners’ incomes and investment and discusses how the government could take practical steps towards fixing them.
Presentation
At this online debate, an expert panel reflected on what the future holds for capital gains tax. Could CGT be a post-covid cash cow for the Treasury or would higher rates and smaller reliefs lead to lower investment and less revenue?