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Briefing note
COVID-19 support through the business rates system: how does the pattern of support vary across England?
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IFS Working Paper W19/31
Principles and practice of taxing small business
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
Intertemporal income shifting and the taxation of owner-managed businesses
Presentation at EEA Annual Congress, special session on 'Capital Income and Taxes'
Newspaper article
Should we build industrial strategy into tax design?
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
Business rates and land value taxation
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.