<p>Government efforts to tackle tax avoidance too often address the symptoms of that avoidance rather than its root causes, a discussion paper written for the Tax Law Review Committee of the Institute for Fiscal Studies argues today.</p>
Authors
![headshot](/sites/default/files/styles/square_desktop/public/2023-09/gammie_malcolm_480x640_0.jpg?itok=JgjFbKYd)
Research Fellow One Essex Court
Malcolm is Chairman of the Tax Law Review Committee at IFS.
![Person graphic](/sites/default/files/styles/square_desktop/public/2022-06/IFS-person-graphic.png?itok=hWCtTSrz)
Tracey Bowler
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- IFS
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