Dr Arun Advani: all content

    Showing 1 – 20 of 58 results

    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

    Row of houses

    Reforming inheritance tax

    Event 27 September 2023 at 14:00 via Slido and Youtube
    At this online event we examined options for, and distributional effects of, the reform of inheritance tax.
    Row of houses

    Reforming inheritance tax

    Presentation
    At this online event we examined options for, and distributional effects of, the reform of inheritance tax.

    27 September 2023

    London houses

    Reforming inheritance tax

    Report
    We set out issues with the inheritance tax system and examine options for reform and the distributional impacts of reforming or abolishing the tax.

    27 September 2023

    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

    Fiscal Studies cover

    Who does and doesn't pay taxes?

    Journal article

    We use administrative tax data from audits of self-assessment tax returns to understand what types individuals are most likely to be non-compliant.

    22 March 2022

    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

    Behavioural responses to a wealth tax

    Journal article

    In this paper, we review the existing empirical evidence on how individuals respond to the incentives created by a net wealth tax.

    25 October 2021

    Fiscal Studies cover

    Revenue and distributional modelling for a UK wealth tax

    Journal article

    In this paper, we model the revenue that could be raised from an annual and a one-off wealth tax of the design recommended by Advani, Chamberlain and Summers in the Wealth Tax Commission's Final Report (2020).

    25 October 2021