Downloads
implementation.pdf
PDF | 658.81 KB
<p><p><p>This paper addresses, from a theoretical and empirical perspective, the practical issues that arise in the operation of a modern tax system, with particular attention to the UK tax system. </p><p></p><p></p><p> </p><p></p><p></p><p></p></p> </p><p><em class="bold">PLEASE NOTE</em>: this paper represents 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.</p>
Authors
Research Fellow Financial Conduct Authority
Jonathan is a Research Fellow at the IFS and a Technical Specialist in the Economics Department at the Financial Conduct Authority.
University of Michigan
Chartered Institute of Taxation
Report details
- Publisher
- IFS
Suggested citation
J, Shaw and J, Slemrod and J, Whiting. (2007). Tax implementation in the United Kingdom. London: IFS. Available at: https://ifs.org.uk/publications/tax-implementation-united-kingdom (accessed: 29 March 2024).
More from IFS
Understand this issue
Where next for the state pension?
13 December 2023
Social mobility and wealth
12 December 2023
Autumn Statement 2023: IFS analysis
23 November 2023
Policy analysis
Recent trends in public sector pay
26 March 2024
Living standards since the last election
21 March 2024
Major challenges for education in Wales
21 March 2024
Academic research
Social skills and the individual wage growth of less educated workers
27 March 2024
House price rises and borrowing to invest
27 March 2024
Household responses to trade shocks
26 March 2024