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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
Are there any common themes in how the current Scottish Government has used these powers? Who are the winners and losers from the reforms it has undertaken? What opportunities has it taken and what difficult decisions has it ducked? And what are some of the key issues for the coming years?
External publication
Aligning tax rates between employees and the self-employed would reduce inequity while encouraging entrepreneurial risk-taking, says Stuart Adam, senior research economist at the Institute for Fiscal Studies.

News and comment

Observation
The SNP’s manifesto offers big gains to a number of targeted groups in Scotland - but would involve difficult trade-offs in a tight budgetary environment.
Newspaper article
The tax system discourages employment, investment and risk-taking. It needs reform, say Stuart Adam and Helen Miller.

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?