Stuart joined the IFS in 2001 and works in the Tax 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; VAT; property taxation; small business taxation; savings and wealth taxation; motoring taxation; tax credits; universal credit; disability benefits; 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.
Education
MSc (Distinction) Economics, University College London, 2004
BA Philosophy, Politics and Economics, University of Oxford, 2001
Council Tax Benefit provides support to 5.9 million low-income families, more than any other means-tested benefit or tax credit in the UK. This commentary looks at the implications for local councils of the government's reforms to Council Tax Benefit.
We seek to identify what makes a good tax system for an open and developed economy in the 21st century and suggest how the UK tax system could be reformed to move in that direction.
Event
1 February 2012 at 10:00University of London, Senate House, Malet Street, London, WC1E 7HU
The IFS Green Budget 2012 will analyse the issues and challenges facing Chancellor George Osborne as he prepares for the coalition Government's spring Budget.
This full report consists of 11 chapters covering areas including: VAT exemptions and their economic effects; reduced and zero rates and their distributional, welfare and behavioural consequences; administration and compliance costs; VAT fraud; the operation of VAT in a cross-border context; the impact of the EU VAT system on cross-border trade flows; and the impact of VAT on GDP, consumption and labour markets.
This presentation was given on 27 May 2011 at a Keynote Panel on the Mirrlees Review convened as part of the Centre for Economic Policy Research's 2011 Public Policy Symposium, held in Zurich.
