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.
Authors

Director
Helen joined the IFS in 2007. She has almost two decades of experience analysing UK fiscal policy and providing trusted advice to policymakers.
Journal article details
- Publisher
- Lexis Nexis
- Issue
- April 2017
Suggested citation
Miller, H. (2017), 'Tax in a changing world of work'
Related documents
Miller_Helen%2CTax%20in%20a%20changing%20world%20of%20work.pdf
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