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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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Newspaper article
reform_to_recover
External publication
Aligning tax rates between employees and the self-employed would reduce inequity while encouraging entrepreneurial risk-taking, says Stuart Adam, senior research economist at the Institute for Fiscal Studies.
Report
The parts of the UK tax system that dictate how different forms of income are taxed are of central importance and are not fit for purpose.
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.