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Helen Miller

Helen Miller

Associate Director

Education

MSc Economics (Distinction), University College London, 2010
BSc Economics (1st Class), University College London, 2007

Helen is an Associate Director of IFS, and head of the Tax sector. She joined the IFS in 2007. Her current research focuses on business taxes, including how they affect firms’ location choices, and on the drivers of firm investment and aggregate productivity growth.  She is an editor of Fiscal Studies.

Reports

Briefing note
This briefing note provides background material for the 2017 General Election. IFS Election 2017 analysis is being produced with funding from the Nuffield Foundation as part of its work to ensure public debate in the run-up to the general election is informed by independent and rigorous evidence. ...
Briefing note
This briefing note provides background material for the 2017 General Election.

News and comment

Newspaper article
The fact that employees have workplace rights that the self-employed do not cannot be used to justify higher taxes on them, says Helen Miller.
Observation
There is a current debate about whether the definition of self-employment should be aligned across tax and employment law. At present there is a rather complex situation – illustrated by a recent court case involving Pimlico Plumbers – in which an individual can be deemed a worker in employment ...

Presentations

Presentation
This presentation was prepared for a joint IFS/CIOT debate on 5 March on the topic "Business tax reliefs - corporate welfare or essential elements of the tax system?"
Presentation
Helen Miller gave a public talk on the topic of "Are the rich paying their fair share of tax?" at the University of Manchester on 24/10/17.