Follow us
Publications Commentary Research People Events News Resources and Videos About IFS
Home Publications Tax in a changing world of work

Tax in a changing world of work

Journal article | Tax Journal

Since the recession there has been a rapid rise in the number of individuals operating through self-employment or company owner-management. These groups are taxed substantially less heavily than employees despite receiving very similar state benefits. This creates a tax system that is complex, inefficient and unfair. In Budget 2017, the chancellor tried to take a small step towards a better tax system by increasing self-employed NICs. He failed. The best thing we can do now is unite around a long run vision for how we should tax different ways of working and start designing a pathway for getting there.

More on this topic

This presentation is one of a series on the economics of tax policy.
Journal article | Journal of Political Economy
In this paper, we develop an equilibrium lifecycle model of education, marriage and labor supply and consumption in a transferable utility context.
Journal article | Journal of Public Economics
We examine the effects of employee and employer social security contributions (SSCs) on labor cost, hours of work, and labor cost per hour in the UK.We find that reductions in marginal rates of employee – but not employer – SSCs have positive effects on labor cost that operate through hours of ...
There is a current debate about whether the definition of self-employment should be aligned across tax and employment law. At present there is a rather complex situation – illustrated by a recent court case involving Pimlico Plumbers – in which an individual can be deemed a worker in employment ...
Newspaper article
It’s ten years since those heady pre-crisis days when boom and bust had supposedly been abolished, when we seemed able to afford ever more public spending, and when we could expect earnings to always rise ahead of inflation. The great recession continues to cast a long shadow over all our lives, ...