Stuart Adam

How the UK’s complex VAT system could be simplified to raise revenue more fairly and efficiently.

How council tax, stamp duty and other property taxes could be reformed to make the UK’s tax system fairer and more efficient.

We unpack how the UK taxes savings, capital gains, and wealth — and ask what a fair, efficient system should look like.

An analysis of the key design considerations and potential impacts of council tax reform in Scotland.

How the UK’s income tax system is poorly designed - and how reforms could make it fairer, simpler, and more efficient.

The Chancellor's second Budget will be a tricky one. The fiscal outlook has deteriorated, raising the prospect of spending cuts or further tax rises. 

If the Chancellor hopes to raise large sums from tax increases at the Budget, she should consider reforms that would make any increases less damaging.

If the Chancellor hopes to raise large sums from tax increases at the Budget, she should consider reforms that would make any increases less damaging.

There is growing speculation about whether taxes will go up in the Autumn Budget and – if so – which ones.

Reform UK's tax plans aim to attract wealthy migrants but raise concerns over revenue impact, domicile rules, and administrative complexity.

At this online event IFS researchers will present their initial analysis of the Chancellor's Spring Statement.

Our new report finds that a major recent revision by the ONS to official estimates of household wealth is fundamentally flawed. 

A recent change in ONS methodology reduced measured household wealth by over £2 trillion. But is the new approach an improvement?

This report analyses the Scottish Government’s Budget for 2025–26, with chapters on tax strategy, school spending, public sector pay and more.

At this online event, IFS researchers presented their analysis of the Scottish Budget proposals and the wider Scottish tax and spending context.

Broader reform alongside a council tax revaluation could improve the fairness and efficiency of the Scottish tax system.

Council tax in Scotland – as in England – is out of date, regressive and distortionary. How should it be reformed, and what would the effects be?

Despite the publication of a Tax Strategy alongside the Scottish Budget, it is not yet clear what the Scottish Government’s vision for tax policy is.

Scotland’s Tax Strategy is welcome but says little concrete about tax policy. And some actual tax policy is divorced from any sensible strategy. 

We discuss how taxes like capital gains, stamp duty, and council tax impact the housing market, affecting affordability, renting, and homeownership.