Report (R103)

The Office of Tax Simplification: Looking Back and Looking Forward

Date: 11 December 2014
Publisher: IFS
DOI: 10.1920/re.ifs.2014.0103

This paper considers what the OTS has achieved to date and what can be learnt about the impact of the OTS on simplification of the tax system. It considers what conclusions can be drawn from the past four years in assessing whether the next government should continue with the OTS and what changes to its operation could be considered.