Follow us
Publications Commentary Research People Events News Resources and Videos About IFS
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'.

More on this topic

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 ...
Presentation
Presentation at the BEIS R&D seminar
Newspaper article
Tax is just one policy lever among many others, yet our tax system affects the UK’s industrial structure in many ways. We should give consideration to these effects when designing tax policy. When we deviate from tax neutrality to steer the industrial structure, three questions need to be ...