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Stuart Adam

Stuart Adam

Senior Economist


MSc Economics (Distinction), University College London, 2004
BA Philosophy, Politics and Economics, University of Oxford, 2001

Stuart joined the IFS in 2001 and works in the Tax sector. His research focuses on analysing the design of the tax and benefit system, and he has written about many aspects of tax and benefit policy, including income tax and National Insurance; VAT; property taxation; small business taxation; savings and wealth taxation; motoring taxation; tax credits; universal credit; disability benefits; work incentives and redistribution; support for families with children; and local government finance. Stuart was an author and editor of the Mirrlees Review of the UK tax system.


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.
Briefing note
Are there any common themes in how the current Scottish Government has used these powers? Who are the winners and losers from the reforms it has undertaken? What opportunities has it taken and what difficult decisions has it ducked? And what are some of the key issues for the coming years?

News and comment

IFS immediate reaction to the Prime Minister's announcement about social care.
It has been widely reported that the government will announce an increase in National Insurance contributions (NICs) to pay for increased funding for health and social care. This observation examines the effects of increasing NICs compared to increasing income tax.


The government is consulting on whether to introduce an online sales tax to pay for a reduction in business rates. Would that be a good idea? How might it work in practice, and what would be the effects on businesses, consumers and the high street?
Do ‘windfall taxes’ have a place in a modern tax system? If so, what are the criteria for their use? Should the UK introduce a windfall tax now on the profits of oil and gas companies?