Dr Andy Summers: all content

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    Stock market

    Capital gains tax reform

    Report

    Should the government raise capital gains tax in the Budget? What is the case for reforming capital gains tax? What are the options for reform?

    6 October 2024

    A photo of Worcester College, Oxford

    IFS residential conference 2023

    Presentation
    This conference, sponsored by CIOT, looked at the taxation of top incomes and asked how the system could be made more rational and effective.

    30 March 2023

    IFS WP2022/06 Measuring top income shares in the UK

    Measuring top income shares in the UK

    Working Paper
    This paper examines measurement error in the share of income going to the top 1% (and other subgroups) that comes from estimation of the denominator.

    14 January 2022

    Fiscal Studies cover

    Taxes on wealth: time for another look?

    Journal article Fiscal Studies

    This special issue draws together the latest thinking on wealth applying international experience and evidence to a UK context.

    25 October 2021

    Working paper graphic

    Importing inequality: immigration and the top 1 percent

    Working Paper

    In this paper we study the contribution of migrants to the rise in UK top incomes. Using administrative data on the universe of UK taxpayers we show migrants are over-represented at the top of the income distribution, with migrants twice as prevalent in the top 0.1% as anywhere in the bottom 97%.

    21 September 2020

    Presentation graphic

    Inequality and the very rich: what do we know?

    Presentation

    At this event, speaker set out what we know, and what we need to know, about the very rich in the UK. Using a mixture of data from household surveys and data from tax authorities, the speakers looked at various characteristics of those at the top of the income distribution.

    5 November 2019