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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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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 ...
Presentation
This presentation was given at a CIOT/IFS debate on 'Taxing commercial property – time to tweak business rates or replace with a land value tax?', held in London on 18 June 2019.
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This research explored the prevalence of gifting in the general population and how it varied between different groups, based on a new quantitative survey was conducted with a representative sample of adults in Great Britain. The survey also explored the nature of gifting – including the number ...
Mimeo
This is a response to the House of Commons Treasury Committee's call for evidence for their inquiry into the impact of business rates on business.