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.
Journal article details
- Publisher
- Lexis Nexis
- Issue
- April 2017
Suggested citation
Miller, H. (2017). 'Tax in a changing world of work' (2017)
Related documents
Miller_Helen%2CTax%20in%20a%20changing%20world%20of%20work.pdf
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