Authors

Deputy Director
Carl, a Deputy Director, is an editor of the IFS Green Budget, an expert on the UK pension system and sits on the Social Security Advisory Committee.
Explainer details
- DOI
- 10.1920/ex.ifs.2023.0013
- Publisher
- Institute for Fiscal Studies
Suggested citation
Emmerson, C. (2023). Inheritance tax raises £7bn a year. It needs reform. [Explainer] Institute for Fiscal Studies. Available at: https://ifs.org.uk/articles/inheritance-tax-raises-ps7bn-year-it-needs-reform (accessed: 13 July 2025).
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