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Home Publications Who pays taxes? A short introduction to tax incidence

Who pays taxes? A short introduction to tax incidence

Journal article | Economic Review

Who pays taxes? This may sound like a simple question, but many politicians don't seem to know the answer. Nor do a great many journalists. In fact, if there's one important economic concept which almost no-one in the general public seems to understand, it's 'tax-incidence' - the economic study of who really pays taxes.

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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 ...
Briefing note
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.
This presentation was given at a seminar at the London School of Economics on 19 November 2018.
This presentation is one of a series on the economics of tax policy.