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Home Publications The political economy of taxation: issues and implications for the UK

The political economy of taxation: issues and implications for the UK

Presentation
Presented at the first meeting of the Mirrlees Review team.

PLEASE NOTE: these presentations represent draft work in progress. Factual accuracy is not guaranteed, and opinions may not be the fully-formed views of authors. They are posted here to stimulate discussion, and should not be quoted or cited without the authors' permission.

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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 ...
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The tax and benefit system is a key tool for a government trying to reduce inequality. In this briefing note, we examine the effects that cash benefits and taxes had on UK inequality in 2016–17.
Presentation
This presentation was given at a seminar at the London School of Economics on 19 November 2018.
Presentation
This presentation is one of a series on the economics of tax policy.