In an article written for The House Magazine, IFS Associate Director Helen Miller argues that party leaders should avoid pledging a tax lock which would rule out increases in the big three workhorse taxes: national Insurance, income tax and VAT.

    Authors

    Helen Miller
    Helen Miller

    Deputy Director

    Helen is Deputy Director of the IFS and Head of the Tax sector.

    Comment details

    DOI
    10.1920/co.ifs.2024.0499
    Publisher
    PPD&A

    Suggested citation

    Miller, H. (2017). Unpicking the tax lock [Comment] PPD&A. Available at: https://ifs.org.uk/articles/unpicking-tax-lock (accessed: 22 May 2025).

    Grant

    Centre for the Microeconomic Analysis of Public Policy (CPP), 2015-2020 Impact acceleration account 2014-2018 Election briefings 2017

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