Helen Miller: all content

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Why tax corporate income? (And what can go wrong when we do?)

Event 29 November 2021 at 16:00 <p>Please see above for details on how to watch this event online.</p>
Why do governments tax corporate profits? And what are the policy challenges associated with doing so? The lecture explores whether the burden of corporation tax falls on shareholders or workers and asks why so many large companies appear to pay so little tax.
Big Ben

IFS Green Budget 2021

Report

The IFS Green Budget looks at the ongoing impacts of the COVID-19 pandemic, as the Chancellor aims to secure a lasting recovery and deliver on the Government’s other objectives and priorities.

12 October 2021

Wind farm

Tax policies to help achieve net zero carbon emissions

Book Chapter
The UK is legally committed to reducing the net greenhouse gas emissions that arise from UK-based activities to zero by 2050. Achieving that target will require large shifts away from emissions-intensive activity from both consumers and producers.

2 October 2021

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A wealth tax to help pay for Covid? (Labour Party Conference fringe event)

Presentation

Dame Angela Eagle MP and leading experts in tax discussed whether the UK should make more use of taxes on wealth. Even if the overall tax take doesn’t rise, should more be raised from wealth for distributional reasons? And, if we are to tax wealth more, should this be achieved by reforming current taxes, such as those on property, capital gains and inheritances?

28 September 2021

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Reform to recover

Comment

The tax system discourages employment, investment and risk-taking. It needs reform, say Stuart Adam and Helen Miller.

25 February 2021

An image of a sunny country road

Budget 2021: the road to recovery?

Podcast
In this episode, we explore what the Chancellor should be thinking about as he prepares his first Budget since the UK entered a series of lockdowns.

24 February 2021

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From support to recovery measures

Presentation

Presentation given by Helen Miller at the IFS Spring 2021 pre-Budget event on the need for a plan regarding the transition from support to recovery measures.

16 February 2021

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Redesigning tax: Can we fix the treatment of business owners' incomes and investment?

Event 26 January 2021 at 14:00 <p>Please see above for details on how to watch this event online.</p>
At this event, we discussed findings from a new report, funded by the Nuffield Foundation, which sets out the problems with the current tax treatment of business owners’ incomes and investment and discusses how the government could take practical steps towards fixing them.