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Where do taxes come from?

Video clip

Where do taxes come from? Helen Miller, Associate Director of the Institute for Fiscal Studies, answers this commonly asked question.

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Briefing note
This briefing note summarises new research on which types of people under-report the taxes they owe, and what effects audits have on government revenue.
IFS Working Paper W17/24
Understanding tax non-compliance and the effectiveness of strategies to tackle it is crucial for a modern tax authority. In this paper we study how and why audits impact reported tax in the years after audit - the dynamic effect - for individual income taxpayers.
Presentation
Newspaper article
An article written for The House Magazine.
Newspaper article
IFS Director Paul Johnson writes in The Times.