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Home Publications How do small business owners respond to the tax system?

How do small business owners respond to the tax system?

Presentation

40% of the growth in the UK’s workforce since 2008 has come from people working for their own business. IFS researchers are using administrative tax records to learn more about the self-employed and company owner-managers, including their characteristics, how these groups have been changing in recent years and how they respond to the tax system.

This presentation was given as part of the event 'Self-employment and entrepreneurship: lessons from tax records and challenges for policy'.