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Home Publications Intertemporal income shifting and the taxation of owner-managed businesses

Intertemporal income shifting and the taxation of owner-managed businesses

Kate Smith, Helen Miller and Thomas Pope
Presentation

Presentation at EEA Annual Congress for a special session on 'Capital Income and Taxes'.

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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.
IFS Working Paper W19/31
The UK taxes business income at much lower rates than employment income. In this paper we describe the problems caused by that differentiation and assess the main arguments used to defend it. We summarise the Mirrlees Review’s proposals for radical reform that would align tax rates across legal ...